2018 (6) TMI 1603 - SCH - VAT and Sales Tax

Jurisdiction - Power of AO to levy VAT - Levy of Sales Tax or Service tax? - transfer of right to use - lease rent on Plant and Machinery forming part of Composite lease of Brewery - HELD THAT - Issue notice.

Summary

The Supreme Court allowed the application for exemption from filing certified copy of the impugned judgment and issued a notice. The judgment dated 28.06.2018 by the High Court of Madhya Pradesh Bench at Gwalior in Writ Petition No.4189 of 2017 is stayed until further orders. The case is tagged with Special Leave Petition (C) Nos.4184-4185/2017 titled as M/S G.D. Goenka (P) Limited Vs. State of Uttar Pradesh & Ors.