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2018-VIL-176-BOM :LEIGHTON INDIA CONTRACTORS PVT LTD Vs THE STATE OF MAHARASHTRA
LEIGHTON INDIA CONTRACTORS PVT LTD Vs THE STATE OF MAHARASHTRA
Maharashtra VAT Act – CST Act - goods used in execution of the works contract at a site, which is beyond 12 nautical miles from the State of Maharashtra – sale or export sale – writ petition challenging interim order of the Tribunal directing for part payment as pre-condition for stay against recovery of the tax pending the statutory appeal
HELD - The legal issues raised either way ought to be answered on the basis of the nexus theory involved in the judgment of the Hon'ble Supreme Court and this court and whether that can be applied to the given facts and circumstances of the case - This was not a case where the Tribunal was confronted with purely factual matters and it was not required to consider anything further, but apply a settled principles to the facts - a sale or a sale in the course of execution of a works contract would need a deeper consideration.
That justifies an unconditional stay of recovery pending disposal of the appeal. This is a case where the Tribunal could have decided the legal issues finally instead of insisting on part payment - Consequently, the writ petition succeeds. The impugned order is quashed and set aside. The tribunal shall now decide the matter finally within a period of four months – the writ petitioned is allowed