BHARAT HEAVY ELECTRICALS LTD Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) This reference under Section 61 of the Bombay Sales Tax Act, 1959 has been made by the Maharashtra Sales Tax Tribunal, Mumbai on the application of M/s. Bharat Heavy Electricals Ltd.

(2.) The reference was admitted on the following question :

(3.) The applicant is a Government of India undertaking having branches throughout India. The applicant was duly registered under the Bombay Sales Tax Act 1959 as well as and Central Sales Tax Act, 1956. During the period in question M/s. Rashtriya Chemicals & Fertilizers Ltd. ("RCF") had engaged the applicant apparently for designing, engineering, supplying, erection, installation and Commissioning of the TrombayV Expansion Project at RCF site for a total price of about Rs.22 crores under a contract dated 20th October 1978.