TMI Blog2012 (10) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. D. J. Khambata, Advocate General with Mr. Venkatesh Dhond, Senior Advocate, Mr. B. B. Sharma, AGP and Ms Naira Jejeebhoy JUDGEMENT Though several reliefs have been claimed in the Petition, the learned Senior Counsel appearing on behalf of the Petitioners has, at the hearing, submitted that the Trade Circular dated 6 August 2012 issued by the Commissioner of Sales Tax is liable to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of law, as it is clarificatory in nature. 3. We clarify that the issue as to whether a particular contract constitutes a works contract or involves an element of a works contract is a matter which shall be decided on the facts of the individual case if it is raised by the assessee in accordance with the provisions of the Maharashtra Value Added Tax Act, 2002. The learned Advocate General ..... X X X X Extracts X X X X X X X X Extracts X X X X
|