9911796707
TMI Blog2014 (9) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... contract (Re-enacted) Act, 1989 (in short "Works Contract Act), for the levy of works contract tax on the contract of printing, binding and delivery of balance sheet to the share holders, which contract was in fact one whole indivisible contract of work - Held that:- Tribunal should have referred the above reproduced question of law for an opinion of this court. The tribunal's finding that job-wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... V. A. Sonpal, Ms. Uma Palsule Desai For the Respondent : None ORDER P. C. 1. Heard Mr.Sonpal appearing on behalf of the revenue in support of this application. A copy of this application together with the annexure was duly served on the respondent and on earlier occasion, namely, on 30th July, 2014 Ms.Mandakini Sinh, advocate appeared and waived service on behalf of the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the contract of printing, binding and delivery of balance sheet to the share holders, which contract was in fact one whole indivisible contract of work ? 3. Mr.Sonpal submits that the respondent was assessed all throughout as a dealer subjected to the Bombay Sales Tax Act, 1959. The respondent is carrying on the business of printing press. It interalia undertakes jobs of printing annual re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6A of the Maharashtra Sales Tax on Transfer of Property in Goods involved in the Execution of Works Contracts (Re-enacted) Act, 1989. 4. As noted above we have no benefit of presence of the assessee or the advocate. With the assistance of Mr.Sonpal, we have perused the order passed by the tribunal on the second appeal and allowing the same, a copy of which has been annexed to the paperbook as A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not have been dismissed by the tribunal. The order passed in that behalf by the tribunal, a copy of which is to be found on page 48 of the paperbook at Annexure E dated 11th June, 2013 is quashed and set aside. The present application is allowed and the tribunal is directed to forward the above quoted question of law for an opinion of this court. The tribunal shall comply with the order passed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
