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    <title>2018 (4) TMI 1487 - BOMBAY HIGH COURT</title>
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    <description>The amendment to Section 2(24) of the Maharashtra Value Added Tax Act, 2002 was considered in relation to whether clause (vii) of Explanation (b) continued to include the words &quot;shall be deemed to be a sale,&quot; and the parties agreed that the issue had to be re-examined against both the English and Marathi gazette publications of the amending Act. Because the Tribunal had not finally decided the interpretive question on merits, the High Court did not affirm its construction. The impugned order was set aside and the matter was remitted to the Tribunal for fresh disposal after determining the correct legislative meaning from the two gazette versions.</description>
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    <pubDate>Tue, 24 Apr 2018 00:00:00 +0530</pubDate>
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      <title>2018 (4) TMI 1487 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=359376</link>
      <description>The amendment to Section 2(24) of the Maharashtra Value Added Tax Act, 2002 was considered in relation to whether clause (vii) of Explanation (b) continued to include the words &quot;shall be deemed to be a sale,&quot; and the parties agreed that the issue had to be re-examined against both the English and Marathi gazette publications of the amending Act. Because the Tribunal had not finally decided the interpretive question on merits, the High Court did not affirm its construction. The impugned order was set aside and the matter was remitted to the Tribunal for fresh disposal after determining the correct legislative meaning from the two gazette versions.</description>
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      <pubDate>Tue, 24 Apr 2018 00:00:00 +0530</pubDate>
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