Mahalaxmi Cotton Ginning Pressing & Oil Industries v. State of Maharashtra & Ors.
Facts :
The petitioner challenged the judgment of the Bombay High Court dated 11.05.2012 concerning denial of input tax set-off under the MVAT Act. The issue related to entitlement of purchasing dealers to claim set-off where the selling dealer had not deposited tax with the Government. The petitioner filed a Special Leave Petition before the Supreme Court against the High Court decision.
Court Decision:
The Supreme Court condoned the delay and dismissed the Special Leave Petition. The Court declined to interfere with the judgment of the Bombay High Court.
Cases Referred by Court:
No cases were referred to in the order.
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