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2018 (4) TMI 1487 - HC - VAT and Sales TaxWhether the amendment carried out in Section 2(24) Explanation (b) of the Act by the Maharashtra Act No. XIV of 2005 resulted in deletion of the words “shall be deemed to be a sale”, being part of paragraph No.(vii) of the said Explanation to the Clause 24 of Section 2 of the Act? Held that: - it is an agreed position between the parties that the question raised herein be restored to the Tribunal for fresh consideration after taking into account the Gazette published in Marathi and English of Act IX of 2005 to determine whether or not there is any conflict between the English and Marathi Gazette publication - In case, it is found to be so, then decide on the correct interpretation after deciding which of the two translation's correctly represent the will of the Legislature. The issue is restored to the Tribunal for fresh disposal.
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