SUMER CORPORATION, A PARTNERSHIP FIRM Vs. STATE OF MAHARASHTRA
LAWS(BOM)-2017-4-234
HIGH COURT OF BOMBAY
Decided on April 25,2017

Sumer Corporation, A Partnership Firm Appellant
VERSUS
STATE OF MAHARASHTRA Respondents

JUDGEMENT

S.C. Dharmadhikari, J. - (1.) The writ petition challenges the order dated 3rd May, 2016.
(2.) The petitioner before us is a partnership firm, duly registered under the Indian Partnership Act, 1932, and having its office at the address mentioned in the cause title. The business of the firm, inter alia, is to construct buildings and tenements for the Slum Rehabilitation Authority ("SRA" for short). The Commissioner of Sales Tax, Maharashtra State, together with the State are impleaded as respondents for they are discharging duties and exercising powers conferred upon them vide the Maharashtra Value Added Tax Act, 2002 (for short "MVAT Act").
(3.) On 3rd May, 2016, the Maharashtra Sales Tax Tribunal at Mumbai (for short "the Tribunal") decided VAT Second Appeal No.335 of 2015. That Second Appeal was directed against an order dated 29th May, 2015, of the Deputy Commissioner of Sales Tax (Appeals) - III, Mazgaon, Mumbai. That appeal, in turn, arose out of an order of assessment passed by the Assistant Commissioner of Sales Tax (INV-07), Investigation-A, Mumbai, for the Financial Year 2006-07.;


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