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    <title>2018 (4) TMI 751 - BOMBAY HIGH COURT</title>
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    <description>A conditional stay of tax recovery requiring part payment was held unsustainable where the taxability of a works contract raised a serious debatable issue. The dispute concerned whether offshore pipeline work created taxable turnover in Maharashtra or whether the goods and transfer of property occurred outside the State or in the course of export. Because the nexus theory and the contractual terms required substantive adjudication, the interim stage was not the proper basis for insisting on recovery prepayment. The conditional stay order was quashed and the tribunal was directed to decide the appeal finally.</description>
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      <title>2018 (4) TMI 751 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=358640</link>
      <description>A conditional stay of tax recovery requiring part payment was held unsustainable where the taxability of a works contract raised a serious debatable issue. The dispute concerned whether offshore pipeline work created taxable turnover in Maharashtra or whether the goods and transfer of property occurred outside the State or in the course of export. Because the nexus theory and the contractual terms required substantive adjudication, the interim stage was not the proper basis for insisting on recovery prepayment. The conditional stay order was quashed and the tribunal was directed to decide the appeal finally.</description>
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      <pubDate>Wed, 04 Apr 2018 00:00:00 +0530</pubDate>
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