PERMASTEELISA (INDIA) PVT. LTD. Vs. STATE OF MAHARASHTRA DEPARTMENT OF SALES TAX AND ORS.
HIGH COURT OF BOMBAY
Permasteelisa (India) Pvt. Ltd.
State Of Maharashtra Department Of Sales Tax And Ors.
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(1.) This Sales Tax Reference arises out of an order dated 7 March 2014 in a Reference Application under the Bombay Sales Tax Act passed by the Maharashtra Sales Tax Tribunal.
(2.) The following question of law is referred to this Court under section 9(1) of the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contracts (Re-enacted) Act, 1989, (hereinafter referred to as the Works Contract Act) read with section 61(1) of the Bombay Sales Tax Act, 1959:
"Whether on the facts and in the circumstance of the case, the Tribunal was justified in holding that the contract for construction of glass curtain walls executed by the Applicant which was awarded to it by the employers, namely, ICICI Ltd. and M/s. Wockhardt Ltd. would not constitute contracts for construction of building nor would they constitute the contracts incidental or ancillary to the contracts mentioned in paragraph 'A' of the Notification dated 8 March 2000 issued for the purposes of section 6A (1) of the Works Contract Act."
(3.) It is the case of the Applicant that it is a registered dealer under the Works Contract Act as well as under the Bombay Sales Tax Act. The Reference Application was filed pursuant to the order dated 9 July 2010 passed by the Tribunal in the Applicant's own case in Second Appeal No.106 of 2007 under the Works Contract Act in respect of the period 01.04.1999 to 31.03.2000 in terms of which, the Tribunal held that the contract for construction of glass walls was not construction of building contract or incidental or ancillary contract to the contract for construction of building, and that consequently the Applicant was not entitled to composite/concessional rate of tax under the Notification dated 8 March 2000. The Appeal arose out of assessment proceedings under the Bombay Sales Tax Act and the transaction in question was under the Works Contract Act.;
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