The Maharashtra Sales Tax On The Transfer Of Property In Goods Involved In The Execution Of Works Contracts Reenacted Act 1989 - Judgment Search Results

National Organic Chemical Industries Ltd. and anr. Vs. State of Mahara ...

Court: Mumbai

Reported in: [2004]118CompCas556(Bom); (2004)2CompLJ160(Bom); [2004]51SCL629(Bom); [2004]135STC50(Bom)

of the said second appeal, the State Legislature enacted the Maharashtra Tax Laws (Levy and Amendment) Act, 2002, and the same to November 10, 1994, was Rs. 64.57 crores and the sales tax provisionally collected pending approval of the scheme of amalgamation the Legislature to legislate that for the purposes of sales tax the two companies are to be treated as separate entities after coming into operation of the scheme of amalgamation, the transferee company could not receive dividend on its own shares. In applicable only to the transactions where there is transfer of property in goods by one party to another for consideration. It or more of such companies have sold or purchased any goods to or from each other during the period commencing on taking effect. He submitted that the shareholders of the companies involved in amalgamation arrive at the share exchange ratio on the Before approving the scheme, as per the Companies (Court) Rules/ public notice is required to be given calling for objections for assessed to tax accordingly, and for the purposes of this Act, the said two or more companies shall be treated as

The Commissioner of Sales Tax Maharashtra State, Bombay Vs. M/S. R.M.D ...

Court: Mumbai

Reported in: 1999(1)BomCR1; 1999(2)MhLj615

46th Amendment of the Constitution and the enactment of the Maharashtra Sales Tax on the Transfer of Property in Goods involved of the registration certificate, the assessee appealed to the Assistant Sales-tax Commissioner (Appeals). During the pendency of the appeal, the above printing. It may be pertinent to observe that what is taxable under the Act is the value of the goods which is whether in execution of job work of printing, any transfer of property in the ink is involved. We have given the assessee and held that there was no transfer of property in the ink and, therefore, the assessee was not liable is taxable under the Act is the value of the goods which get transferred to the customer in execution of works of property (whether as goods or in some other form) involved in the execution of a works contract and enactment of form).5. The question that arises for consideration is whether in execution of job work of printing, any transfer of property in Transfer of Property in Goods involved in the Execution of Works Contracts (Re-enacted) Act, 1989 ('1989 Act' or 'the Act') with of Property in Goods involved in the Execution of Works Contracts Act, 1985 with effect from 1st October 1986 which was involved in the Execution of Works Contract Act, 1985 and reenactment thereof in the form of the 1989 Act by the of India 1989(73) S.T.C. 370. The provisions of the 1989 Act, so far as they are relevant for the present case, Act, 1985 and reenactment thereof in the form of the 1989 Act by the State of Maharashtra. After the 46th Amendment

The Commissioner of Sales Tax Vs. M/S. Bombay Sound Service and Others

Court: Mumbai

Reported in: 1998(4)BomCR888; 1999(2)MhLj516

a true and correct interpretation of section 2(10) of the Maharashtra Sales Tax on Transfer of Right to use any Goods take them on hire.3. After the enactment of the Maharashtra Sales Tax on Transfer of the Right to use any Goods provides that subject to the provisions contained in this Act, tax shall be leviable on the turnover of sale in respect freezers, cold storage plants, humidification plants or dehumidifiers. v) The transfer of the right to use vehicles, such as trucks, tractors, 3 of the Bombay General Clauses Act, 1904 to mean property of every description except immovable property. 'Immovable property' has been in respect of transfer of the right to use any goods liable to tax under the Act.5. Mr. Gaitonde, learned Counsel circumstances of all these cases as also the legal issues involved are common, the Tribunal disposed of all the six appeals embedded the same in the earth for the purpose of working his factory as a press, it should be taken to the meaning of Clause (10) of section 2 of the Act. The Tribunal accordingly allowed the appeals of the assessees partly.

Commissioner of Sales Tax Vs. Matushree Textile Limited

Court: Mumbai

Reported in: 2004(3)BomCR863

on a true and correct interpretation of provisions of the Maharashtra Sales Tax on the Transfer of Property in Goods involved of cases has held that in fiscal taxation, either in sales tax or excise, the goods can be sold only if 286 of the Constitution prohibits the State Legislatures to impose tax on the sale or purchase of goods where such sale of 'sale' in the Works Contracts Act apply to the transfer of property in goods in its every form, i.e., physical the affluent that remains after the passing of the inherent property in those goods.37. It is true that the decision of enlarge the scope of 'tax on sale or purchase of goods' wherever it occurs in the Constitution so that it may valuable consideration, commission, remuneration or otherwise, transfers property in goods involved in the execution of Works contracts and includes any State Act, the test is, whether the materials used in the execution of a works contract pass to the contracted either in of property in goods used in the execution of a works contract, either in its physical form or any other form some other form) involved in the execution of the Works Contracts Act and, therefore, notwithstanding the fact that there is no the Tribunal was justified in law in holding that the activity in which the transfer of property in goods is too Goods involved in the execution of Works Contracts (Re-enacted) Act, 1989 was brought into force in the State of Maharashtra with

M/s. Tata Engineering and Locomotive Co. Ltd. Vs. State of Maharashtra

Court: Mumbai

the Hon'ble Supreme Court in AphaliPharmaceuticals Ltd. v. State of Maharashtra (1998) 44 ELT 613. In this case, the Court, while the customer is denied re-sale exemption and again subjected to Sales Tax as if it is a first point levy. The the Apex Court dealt with the power of an income tax officer to reject the registration of a partnership firm. In (supra), the Hon'ble Supreme Court was considering as to whether transfer of goods on hire purchase can be included in the common law. W. R. Cornish, in his treatise on intellectual property, explains the principle as follows: In every intellectual property law a patent for a method or process of manufacturing any goods will not be entitled to claim resale in respect of of the vehicles, the primary business that the Applicant is involved is selling of such vehicles to Dealers. That is the mark holder upon first sale and he relied upon the works of well known authors. However, we have to go by (i) (ii) and (iii) of section 8 of the BST Act, a sale of purchased goods other than declared goods shall of the law (see AphaliPharmaceuticals Ltd. vs. State of Maharashtra 1989 (44) ELT 613 SC). He has also relied upon Trade

The Tata Engineering and Locomotive Company Ltd. and Another Vs. the S ...

Court: Mumbai

Reported in: (1992)94BOMLR230

section 15A-I of the principal Act were amended by the Maharashtra Sales Tax (Amendment and Validating Provisions) Act, 1984 and the tax, therefore, is an enhancement in the rate of the sales tax when the turnover of a dealer exceeds Rs. 10 tax' at the rate of 6 per cent of the tax payable by him for that year. On February 10, 1976, to enact the Act as the tax imposed by the Act was a tax on the income of the dealer and with the provisions of Chapter II. Section 32 of the Act requires every registered dealer to furnish returns as may be to increase the tax on the sale or purchase of goods imposed by the Tamil Nadu General Sales Tax Act, 1959, is impossible to find any merit in the contention. The department has clearly misread the decision of the Supreme Court, and to the dealer under any of the provisions of the Act and the Rules. This is the correct interpretation of section

Jadhavjee Laljee Vs. State of Andhra Pradesh

Court: Andhra Pradesh

Reported in: [1989]74STC201(AP)

Pradesh. He purchased a consignment of horse-gram (kulthi) from a Maharashtra dealer. He purchased the same while the goods were in was held that the proviso is not attracted to the sales effected by the Madhya Pradesh dealers to the dealers in course of inter-State trade or commerce shall be exempt from tax, provided the sale is (a) to the Government, or (b) State sale. While the goods were in transit, the assessee transferred the documents of title to a buyer in the State form C as prescribed under section 8(4) of the Central Act because no purpose was to be served by obtaining such the second and subsequent sales effected during the movement of goods from one State to another are exempt subject to certain also be in connection with the purchase of the goods involved in the second sale. The whole purpose of the proviso observed : 'The contention of the learned counsel for the department cannot be upheld. The introduction of the words 'could have were exempt from sales tax under the Gujarat Sales Tax Act, if the sale was effected within that State. For that

Tata Motors Ltd. Vs. State of Maharashtra and ors.

Court: Supreme Court of India

Reported in: AIR2004SC3618; 2005(1)BomCR444; JT2004(5)SC532; 2004(5)SCALE649; (2004)5SCC783; [2004]136STC1(SC)

have adverted to.14. The learned counsel for the State of Maharashtra, except to make available the amendments of the enactment and the said Amendment Act of 1989. 5. By the Bombay Sales Tax (Amendment) Rules, 1992 Rule 41-E was amended as follows to which the goods are 'exported' under the Central Sales Tax Act and such requirement is impossible of performance because the 41-E;2. the scope of set off under Rule 41D before transfer of stock to regional sales office at Silvassa located in 41-E;2. the scope of set off under Rule 41D before transfer of stock to regional sales office at Silvassa located in manufacture of goods [ not being waste goods or scrap goods or by products ] specified in the same entry of decision of the tribunal in regard to the modalities of working out the relief. But, the impugned amendment brought about by read with Rule 44D framed under Section 42 of the Act which enables a draw back, set-off or refund of the the said Section 26 of the Maharashtra Act IX of 1989 and the authorities concerned shall rework assessments as if that

M/s. Permasteelisa (India) Pvt. Ltd. Vs. State of Maharashtra Departme ...

Court: Mumbai

Application under the Bombay Sales Tax Act passed by the Maharashtra Sales Tax Tribunal. 2. The following question of law is (Appeal). Aggrieved by the order of the Deputy Commissioner of Sales Tax (Appeal) the Applicant filed Appeal before the Tribunal. The to this Court under section 9(1) of the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the of Section 6A of the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works 9(1) of the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contracts (Re-enacted) the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contracts (Re-enacted) Act, 1989 Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contracts (Re-enacted) Act, 1989 (Mah.XXXVI holding that the contract for construction of glass curtain walls executed by the Applicant which was awarded to it by the (Glass and Metal Curtain Walls, Best Practice Curtain Walls, Public Works of Government Services Canada). The American Architectural Manufacturers Association, the glass curtain wall executed by the Applicant would not constitute contracts for construction of buildings mentioned in para A of the channelled through you for which we solicit your co-operation, being actual users . 14. The conditions of contract for the Aluminium the Execution of Works Contracts (Re-enacted) Act, 1989 (Mah.XXXVI of 1989), the Government of Maharashtra hereby notifies the following contracts to

B. Shah and Co., Surat Vs. State of Gujarat

Court: Gujarat

Reported in: [1971]28STC5(Guj)

of the assessee, a copy of the decision of the Maharashtra Sales Tax Tribunal in Messrs British Drug House (India) Pvt. No. Description of goods. Rate of Rate of generalsales tax. sales tax.1 2 3 4----------------------------------------------------------------------- 21A Toilet articles including Ten naye Schedule C to the Act. 17. The opponent-Commissioner of Sales Tax will pay the costs of the reference to the assessee-firm stage be necessary to refer to the nature, composition and property of Nycil powder. 10. The Tribunal, by drawing extensively upon which the article is recommended by its manufacturers and its property and attributes, Nycil powder would be medicine properly so-called. In the rupee.sealed containers. ------------------------------------------------------------------------ SCHEDULE E ------------------------------------------------------------------------------------------------------------------------------------------------Sr. No. Description of goods. Rate of Rate of generalsales tax. sales tax.1 2 3 a medical substance was introduced as a result of original work in the British Drug House Research Laboratories. 'Nycil' is the the effect of protecting and 'to a very minor extent' acting as a curative and preventive agent, would not be sufficient