PAINTERIOR (INDIA) Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Admit. Heard finally by consent of the parties.

(2.) This Appeal is filed under Section 42(3) of the Maharashtra Value Added Tax, Act 2002 (for short, "MVAT Act"). The following are the basic backgrounds, leading to this Appeal.

(3.) The Appellant is a registered partnership firm registered under the MVAT Act. The Appellant is in the business of repairs/reconstruction of buildings. Application dated 14 June 2010, was filed by the Appellant before the Commissioner of Sales Tax, Maharashtra State (for short, "The Commissioner") under Section 56 of the MVAT Act, for determination of the rate of tax applicable to a contract for repairs of a building, as the repairs/reconstruction contracts are covered by the expression "construction contracts", which is used in Section 42(3) of the MVAT Act read with Notification No. VAT.1506/CR134/Taxation/1 dated 30 November 2006. The rate of tax applicable thereto, would be 5% as notified under the Act. The Appellant had forwarded along with the Application to the Commissioner such type of contract with the Sangam Bhavan Building.