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TMI Blog2015 (12) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... ader with A. D. Kango, Additional Government Pleader, for the respondents. JUDGMENT By this writ petition under article 226 of the Constitution of India, the petitioner challenges the order dated August 21, 2014 rejecting an application under the Maharashtra Value Added Tax Act, 2002 (for short, "the Act"). The petitioner is a company incorporated under the Companies Act, 1956 and claims to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2014. 4. There are two sub-contractors and it is the case of the petitioner that the entire works contract agreement was back to back assigned to two subcontractors in entirety with due permission from the fourth respondent, leaving no work except supervising both sub-contractors in regard to the quality of the work executed by them. According to the petitioner, supervising does not involve any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner raised various contentions and particularly with regard to validity and interpretation of the sub-section and clauses thereof. However, we clarify that it is not necessary to examine them nor the answer or reply thereto from the respondents. Keeping that issue alive and open for being raised at an appropriate stage and in appropriate proceedings, we proceed ahead. 7. Upon perusal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreements under which the works have been sub-contracted. The petitioner's stand that it has not been executing any works contract under the relevant provisions and within the definition of the said term under the Act requires a proper and complete examination and scrutiny. That has not been admittedly done in passing this one line order. 8. In such circumstances, we called upon Mr. Vagyani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en to this court. Based on the same, we quash and set aside the impugned order dated August 21, 2014 and remit the application made by the petitioner, copy of which at pages 104-105 of the paper book, for examination and scrutiny by the Commissioner again. The same shall be done accordingly and in terms of the undertaking recorded above. All contentions of both sides and in relation to validity of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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