2019 (6) TMI 751

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....or the Respondents. P.C: This Appeal under Section 27 of the Maharashtra Value Added Tax Act, 2002 (the said Act), challenges the order dated 27th August, 2018 passed by the Maharashtra Sales Tax Tribunal (the Tribunal). This Appeal relates to Financial Year 2007-08. 2. The Appellant has urged the following question of law for our consideration: " Whether on the facts and in the circumstances....

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....e aforesaid position became clear only by virtue of the decision of the Supreme Court in case of L & T v/s. State of Karnataka and Another [2013] 1 (SCC) 718. The above case upheld the constitutional validity for the amended Section 2 (24) of the said Act and it was also clarified that the agreement to sell flats would fall within the meaning of 'works contract'. It further held that the a....

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....x Court in L & T (supra), the State has issued a circular that no penalty under Sections 29 and 62 of the Act would be imposed. However, there was no waiver of interest liability on account of delayed payment of the tax. Thus, dismissed the Appellant's appeal. 6. We find that, the Appellant is not disputing its liability to pay tax. It also does not dispute that, there has been admittedly a d....