9911796707
TMI Blog2015 (12) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... dated April 2, 2004 is a works contract. In other words, it involves works contract. However, for the purposes of recording a conclusion of this nature, it was necessary and imperative for the Joint Commissioner of Sales Tax, to have referred to not only the agreement dated April 2, 2014, but other agreements under which the works have been sub-contracted. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee. - Writ Petition No. 10828 of 2014 - - - Dated:- 10-12-2014 - DHARMADHIKARI S. C. AND SAYED A. A. JJ. P. C. Joshi with Piyush N. Shah for the petitioner. A. B. Vagyani, Government Pleader with A. D. Kango, Additional Government Pleader, for the respondents. JUDGMENT By this writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any transfer of property in goods from the petitioner to fourth respondent during the execution of any works contract as contemplated under the scheme of the Act. Therefore the petitioner relied upon the provisions of section 31(1)(b) (ii) of the Maharashtra Value Added Tax Act, 2002 to make an application to the Commissioner. They applied for issuance of the certificate, which would certify that the contract under reference is not a works contract and therefore no deduction of taxes at source is called for from the payment the fourth respondent makes to the petitioner. 5. It is such an application, which has been rejected by the order of August 21, 2014. That is challenged in this writ petition together with vires of the section itsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and complete examination and scrutiny. That has not been admittedly done in passing this one line order. 8. In such circumstances, we called upon Mr. Vagyani, learned Government Pleader, to take instructions as to whether the Commissioner/Joint Commissioner of Sales Tax, Maharashtra State, Mumbai, is ready and willing to examine the matter again and pass a fresh order in accordance with law without being influenced by any earlier conclusions. 9. Upon taking instructions, Mr. Vagyani informs the court that the Commissioner is ready and willing to examine this issue again. He is also ready and willing to offer an opportunity to the petitioner of being heard in person and after which he shall pass a fresh order uninfluenced by the ear ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
