RESERVED ON : FEBRUARY 4, 2025
PRONOUNCED ON: MARCH 03, 2025
JUDGMENT [ PER: B. P. COLABAWALLA, J. ]
1. Maharashtra Value Added Tax Appeal No.16 of 2016
challenges the order dated 4th June 2015 [hereinafter referred to as
MARCH 03, 2025
mvxa.16.2016 & 02.2020.docx
“impugned order No.1” or the “1st impugned order”] passed by
the Maharashtra Sales Tax Tribunal (for short “the MSTT”) in VAT
Appeal No.23 of 2014. By impugned order No.1, the MSTT confirmed
the Determination Order dated 28 th March 2014 (for short “the DDQ
Order”) passed by the Commissioner of Sales Tax under Section 56(1)
of the Maharashtra Value Added Tax, 2002 (for short “the MVAT
Act”) inter alia holding that the Appellant is a “deemed dealer” as per
the Explanation to Section 2(8) of the said Act. Maharashtra Value
Added Tax Appeal No.16 of 2016 was admitted vide order dated 30 th
August 2016 on the following three questions of law:-
