Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 236 - HC - VAT and Sales TaxRejection of an application under the Maharashtra Value Added Tax Act, 2002 - they applied for issuance of the certificate, which would certify that the contract under reference is not a works contract and therefore no deduction of taxes at source is called for from the payment - Held that:- Impugned order fails to make any reference to the transaction and the contract, the terms and conditions thereof and whether the petitioner could be said to be executing any works under the works contract agreement as claimed by it. The only reason which has been assigned in the conclusion is that the agreement dated April 2, 2004 is a works contract. In other words, it involves works contract. However, for the purposes of recording a conclusion of this nature, it was necessary and imperative for the Joint Commissioner of Sales Tax, to have referred to not only the agreement dated April 2, 2014, but other agreements under which the works have been sub-contracted. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
|