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2009 (7) TMI 1160 - HC - VAT and Sales TaxWhether, on the facts and in the circumstances of the case, the Maharashtra Sales Tax Tribunal was justified in holding that the activity of manufacture and supply of flange assembly to Telco carried out by M/s. Auto Comp Corporation is not a transaction of sale as contemplated under section 2(28) of the Bombay Sales Tax Act, 1959? Whether, on the facts and in the circumstances of the case, the Maharashtra Sales Tax Tribunal was justified in holding that the activity of manufacture and supply of flange assembly is a sale under section 2(l) of the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contracts (Re-enacted) Act, 1989? Held that - Since the property in the goods (material used for production of innerflange) by the respondent in the execution of the contract of converting the steel plates into an assembly-flange is transferred to Telco, it would undoubtedly amount to a sale as held by the Tribunal. We see no error in the view taken by the Tribunal. The question as framed would not arise. Consequently, we decline the application.
The High Court of Bombay delivered a judgment in 2009 regarding a dispute between the Commissioner of Sales Tax and M/s. Auto Comp Corporation. The Commissioner sought a reference to the court from the Sales Tax Tribunal regarding the taxability of conversion charges received by M/s. Auto Comp Corporation from Tata Engineering and Locomotive Co.. The Tribunal held that the conversion charges were not liable for sales tax under the Bombay Sales Tax Act. The main issue was whether the conversion of imported steel sheets into an auto part constituted a sale. The Tribunal determined that the transfer of property in the goods to Telco was incidental to the works contract, making it a sale under the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contracts (Re-enacted) Act, 1989. The court upheld the Tribunal's decision, concluding that the passing of property in the goods historians. (c). (c).
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