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TMI Blog2018 (12) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... form part of the sale price and informed the trade, the same would bar the Revenue from taking a contrary view. The State has to apply the law uniformly to all the assessees. Appeal not entertained and is dismissed. - MAH. VALUE ADDED TAX APPEAL NO. 26 OF 2018 IN VAT SECOND APPEAL NO. 384 OF 2017 - - - Dated:- 28-11-2018 - AKIL KURESHI M.S. SANKLECHA, JJ. Mr. Himanshu Takke for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided on 9.3.2015 (VAT Appeal No. 18 of 2013). In the above case, it was held that the service tax amount collected separately cannot form part of the sale price. Thus, it would not be a part of turnover of sale to be liable to tax under Section 6 or Section 42(3) of the MVAT Act. It is undisputed before us that the issue in this appeal is identical to the one in M/s. Sujata Printers (supra) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m part of sale price in a works contract transaction wherein the sale price is determined under MVAT rule 58 and Service Tax has been collected separately. The same analogy would be applicable to the definition of purchase price . [emphasis supplied] The impugned order of the Tribunal also placed reliance on the above circular while allowing the appeal of the respondent. 6. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry view. The State has to apply the law uniformly to all the assessees. 8. Therefore, in the peculiar facts of this case, the question of law as proposed has become academic in view of the State issuing Trade Circular No. 6T of 2015 dated 14.5.2015 by accepting the view of the Tribunal in Sujata Printers (supra). Thus, no substantial question of law arises. Thus, the appeal is not entertained. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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