2018 (4) TMI 1487

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.... Jyoti Chavan, AGP for the respondent. P.C. :- 1. This Appeal under Section 27 of the Maharashtra Value Added Tax Act, 2002 (the Act) challenges the order dated 1st July, 2012 passed by the Maharashtra Sales Tax Tribunal (the Tribunal). By the impugned order, the Tribunal dismissed the appellant's appeal holding that the amendment made to the Act by Maharashtra Act-No. XIV of 2005 deleting C....

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....anation (b) to Section 2(24) of the Maharashtra Act No. XIV of 2005. The Maharashtra Act No. IX of 2005 as originally Gazetted which is relied upon by the appellant to contend that the words "shall be deemed to be a sale" is a part of Clause (vii), which also stands deleted. The Maharashtra Act No. IX as originally published defines 'sale' under Section 2(24) thereof as under : "(24) "sa....

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.... Marathi language and the words "shall be deemed to be a sale" would qualify the entire Explanation-(b) to Section 24 of the Act. The rough Marathi translation of Act IX of 2005 as published in the Gazette in Marathi language defines sales price under Section 2(24) of the Act as under :- "(24) Sale means a sale of goods made within the State for cash or deferred payment or other valuable consider....

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.... be restored to the Tribunal for fresh consideration after taking into account the Gazette published in Marathi and English of Act IX of 2005 to determine whether or not there is any conflict between the English and Marathi Gazette publication. In case, it is found to be so, then decide on the correct interpretation after deciding which of the two translation's correctly represent the will of ....