Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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No Pari Materia in S. 37 of MVAT Act & S. 33 of MPVAT Act With S. 48 Of The GVAT Act: NCLAT
Alternate Dispute ResolutionCorporate Law & GovernanceExcise, VAT & Custom
The National Company Law Appellate Tribunal (NCLAT) ruled that there is no pari materia (equivalence) between Section 37 of the Maharashtra Value Added Tax (MVAT) Act, Section 33 of the Madhya Pradesh Value Added Tax (MPVAT) Act, and Section 48 of the Gujarat Value Added Tax (GVAT) Act. The ruling clarifies the distinct legal interpretations and applications of these sections in different states.
