https://www.taxtmi.com/caselaws?id=371378 For works contract sales under the Maharashtra Value Added Tax Act, separately charged service tax in the invoice was treated as outside the contract value for composition purposes for periods before 1 April 2015. The Tribunal had followed its earlier view that service tax does not form part of sale price, and the State had accepted that position through a Trade Circular requiring uniform treatment across assessees. In that setting, the proposed question was treated as academic, no substantial question of law arose, and the appeal was not entertained. en-us Wed, 28 Nov 2018 00:00:00 +0530 Tue, 04 Dec 2018 08:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371378 For works contract sales under the Maharashtra Value Added Tax Act, separately charged service tax in the invoice was treated as outside the contract value for composition purposes for periods before 1 April 2015. The Tribunal had followed its earlier view that service tax does not form part of sale price, and the State had accepted that position through a Trade Circular requiring uniform treatment across assessees. In that setting, the proposed question was treated as academic, no substantial question of law arose, and the appeal was not entertained. Case-Laws VAT and Sales Tax Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371378