Maharashtra Value Added Tax Act, 2002

The Supreme Court examined whether agreements between a developer and flat purchasers constitute "works contracts" under Art.366(29‑A)(b) and whether the State can levy sales tax on the goods used in such contracts. It held that a construction agreement, even when coupled with a transfer of immovable property, remains …

Delta Distilleries supplied Indian Made Foreign Liquor to United Spirits under a contract that made the buyer responsible for sales tax. A dispute arose over a set‑off/refund claimed by Delta from the Sales Tax Department, which United Spirits argued reduced its tax burden. The arbitral tribunal allowed United Spirits …

The State of Maharashtra challenged a Bombay High Court order that had set aside a tax assessment and demand notice issued to Greatship (India) Ltd. under the Maharashtra Value Added Tax Act, 2002 and the Central Sales Tax Act, 1956. The assessee had filed a writ petition under Article 226 of the Constitution without f…

The appellants, industrial units that had invested in backward areas of Maharashtra, claimed that a 2009 amendment to the Maharashtra Value Added Tax (MVAT) Act retrospectively altered Section 93, limiting their VAT exemption to a proportion of turnover, thereby violating Articles 14 and 19(1)(g) of the Constitution. T…

VVF (India) Ltd., a manufacturer of oleo‑chemicals, made a protest payment of Rs 3.64 crore for tax and interest for AY 2013‑14 before an assessment order was passed. After the assessment order imposed a total demand of Rs 27.98 crore, the company filed an appeal but the appellate authority rejected it, stating that th…