JUDGMENT :

NEELA GOKHALE, J.

1. The present Appeal is filed under Section 27 of the Maharashtra Value Added Tax Act, 2002 (the Act) impugning the judgment and order dated 25th September 2020 passed by the Maharashtra Sales Tax Tribunal, Pune at Pune (the Tribunal) in VAT Appeal Nos. 376 and 377 of 2017.

2. By order dated 15th July 2022, the Appeal was admitted by formulating the following question of law:

“Whether the Sales Tax Tribunal on the true and proper construction of Section 2(24) of Maharashtra Value Added Tax Act, 2002, was justified in holding that the transaction entered into by the Respondent with its customers with specific reference to the discernible and distinguishing contract clauses does not amount to “sale” under the Maharashtra Value Added Tax Act, 2002?”

3. The facts giving rise to the present Appeal are that:

Respondent company is engaged in the supply of tangible goods and services and liable for service tax under the Finance Act and is also registered under the Act and the Central Sales Tax Act, 1956 (CST Act). It owns a fleet of 370 cranes of different capacities which are used for erection of industrial plans, refineries, petrochemical complexes, windmills, etc