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Contract for Construction of Glass Curtain Walls

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2016-VIL-252-BOM
M/s PERMASTEELISA (INDIA) PVT LTD Vs STATE OF MAHARASHTRA

Maharashtra Works Contract Act - section 6A (1) - contract for construction of glass curtain walls - Whether the contract for construction of glass curtain walls would constitute contracts for construction of building or the contracts incidental or ancillary to the contracts mentioned in Notification dated 8 March 2000 – eligibility to benefit under the Notification dated 8 March 2000 –
applicability of composition scheme rate

HELD - Notification dated 8 March 2000 clearly mentions the contract for ‘construction of buildings’ - the term “construction of buildings” would not involve the fixing of glass walls. Since the Applicant is seeking a lesser rate of tax, the burden is on the Applicant and the provisions of the Notification dated 8 March 2000 have to be construed strictly - The word “construction” and the word “building” are not defined in the Act and are to be read in the context of their ordinary meaning. The work of fixing glass to a building can in no manner said to be an activity which is covered under Notification dated 8 March 2000 –assessee reference dismissed

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Guest Wednesday, 28 June 2017

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