https://www.taxtmi.com/caselaws?id=382355 Review was allowed because the earlier dismissal proceeded without considering that Rule 58 of the Maharashtra Value Added Tax Rules, 2005 applies to regular works contract assessments and not to assessments under the composition scheme. The court held that this overlooked distinction amounted to an error apparent on the face of the record. The prior order was therefore recalled, and the revenue appeal was directed to be reconsidered afresh. en-us Thu, 27 Jun 2019 00:00:00 +0530 Tue, 02 Jul 2019 06:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382355 Review was allowed because the earlier dismissal proceeded without considering that Rule 58 of the Maharashtra Value Added Tax Rules, 2005 applies to regular works contract assessments and not to assessments under the composition scheme. The court held that this overlooked distinction amounted to an error apparent on the face of the record. The prior order was therefore recalled, and the revenue appeal was directed to be reconsidered afresh. Case-Laws VAT and Sales Tax Thu, 27 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382355