2019 (6) TMI 895

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....lla and C. and B. & C. for the Petitioners. Mr. Manish Upadhya, AGP for Respondent Nos. 1 to 3. P.C.: 1. The Petitioners have challenged an Order dated 31st March, 2019 passed by Respondent No. 3 - Deputy Commissioner, State Tax Large Tax Payers Unit No. 4 under the provisions of Maharashtra Value Added Tax Act, 2002 ('the Act' for short). 2. The controversy revolves around lev....

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....vy of value added tax. He contended that the same transaction can either be one of providing service or sale of goods but not both. In this context, he relied on the decision of the Supreme Court in case of BSNL v. Union of India (2006) 3 SCC 1. He further submitted that Madras High Court in the case of Aban Lloyd Chiles Offshore Limited v. State of Tamil Nadu (2012) 53 VST 89 (Mad) this very Asse....