BHARAT HEAVY ELECTRICALS LTD Vs. STATE OF MAHARASHTRA
HIGH COURT OF BOMBAY
BHARAT HEAVY ELECTRICALS LTD
STATE OF MAHARASHTRA
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A. K. Menon, J. -
(1.) This reference under Section 61 of the Bombay Sales Tax Act, 1959 has been made by the Maharashtra Sales Tax Tribunal, Mumbai on the application of M/s. Bharat Heavy Electricals Ltd.
(2.) The reference was admitted on the following question :
"Whether, on the facts and circumstances of the case and on a true and correct interpretation of the terms and conditions agreed between the parties as embodied in the work order dated 20101978, the Tribunal was justified in law in holding that the impugned supplies of materials made by the Applicant's Mumbai unit to RCF of Mumbai, were sales of those materials liable to tax under the Bombay Sales Tax Act, 1959?"
The facts in brief leading to the reference are as set out below.
(3.) The applicant is a Government of India undertaking having branches throughout India. The applicant was duly registered under the Bombay Sales Tax Act 1959 as well as and Central Sales Tax Act, 1956. During the period in question M/s. Rashtriya Chemicals & Fertilizers Ltd. ("RCF") had engaged the applicant apparently for designing, engineering, supplying, erection, installation and Commissioning of the TrombayV Expansion Project at RCF site for a total price of about Rs.22 crores under a contract dated 20th October 1978.;
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