The Additional Commissioner Of Sales Tax vs. Thirdware Solution Ltd
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Order Issued After Hearing
Purpose:
For Admissionoriginal Side Matters
Before:
Hon'ble Hon'Ble Shri Justice Sandeep Kashinath Shinde , Hon'Ble Shri Justice M.S. Sanklecha
Listed On:
5 Jun 2018
Order Text
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
MAHARASHTRA VALUE ADDED TAX APPEAL NO.76 OF 2017
| The Addl. Commissioner of Sales Tax, | |
|---|---|
| VATI, M.S., Mumbai | <br>Appellant. |
| v/s. | |
| Thirdware Solution Limited | <br>Respondent. |
Mr. Himanshu Takke, AGP for the Appellant. Mr. C.B.Thakkar for Respondent.
CORAM: M.S.SANKLECHA & SANDEEP K. SHINDE, JJ. DATE : 5th June, 2018.
P.C:
Heard.
2 This Appeal relates to Financial Year 201213.
3 Appeal admitted on the following substantial questions of
law:
"(a) Whether on true and correct interpretation of Explanation1 to Section 2(25) of MVAT Act, 2002 defining 'Sales Price', was the Tribunal justified in holding that service tax collected from customer does not form part of sale price for the reason that said Explanation covers only specific levies such as Excise Duty, Custom Duty and do not specifically cover 'Service Tax' so as to form part of sales price ?
(b) Whether the Tribunal was right in law in holding that judgment of the Tribunal in Sujata Painters is relevant and applicable in present case even though facts involved are different ?"
4 Mr. Thakkar, learned Counsel waives service for the Respondent.
5 To be heard along with Maharashtra Value Added Tax Appeal Nos.38,39 of 2016, 55 and 75 of 2017
(SANDEEP K. SHINDE,J.) (M.S.SANKLECHA,J.)
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