2018-VIL-02-SC STATE OF GUJARAT Vs BHARAT PEST CONTROL Gujarat Value Added Tax Act, 2003 – Work Contract - Whether the materials used in a contract to provide pest control treatment would amount to a deemed sale within the meaning of Article 366 (29A)(b) ...
Contracts for Operations using workover
2018-VIL-23-GUJ DEEP INDUSTRIES LTD Vs STATE OF GUJARAT Gujarat VAT Act, 2003 – legislative competence of the State to tax workover service contracts - contracts for carrying out workover operations using workover rigs imported specifically for the purpos ...
Sub-Contracting of Contract for Supply of Solar Panels
2017-VIL-557-ALH THE COMMISSIONER Vs CENTRAL ELECTRONICS LIMITED Central Sales Tax Act – sub-contracting of contract for supply of solar panels – payment of CST by sub-contractor – Revenue stand that since the entire consideration was received by the asse ...
Activity of Leasing out hoarding to the Customer is a “Sale”
2017-VIL-03-ARA M/s BRIGHT OUTDOOR MEDIA PVT LTD Maharashtra VAT Act – Leasing, Work Contract, Sale, Sale price, Turnover - Whether activity of leasing out the hoarding to the customer is 'a sale' within the meaning of Section 2(24) of the Act - transfer ...
Levy of Sales Tax on Component of Service Tax
2017-VIL-09-TRB M/s ROYAL COURT Vs THE STATE OF MAHARASHTRA Maharashtra Value Added Tax Act – Composition Scheme - levy of sales tax on component of service tax which is collected in the sales bill separately - appellant submission that service tax is not ...