No Pari Materia in S. 37 of MVAT Act & S. 33 of MPVAT Act With S. 48 Of The GVAT Act: NCLAT [Read Order]

The NCLAT held that Section 37 of the MVAT Act and Section 33 of the MPVAT Act are not pari materia with Section 48 of the GVAT Act

By Yogitha S. Yogesh - On September 26, 2024 9:57 am - 2 mins read

NCLAT - NCLAT Delhi - MVAT Act - Madhya Pradesh Value Added Tax - Section 37 MVAT Act - Section 33 MVAT Act - taxscan

The Delhi Bench of the National Company Law Appellate Tribunal ( NCLAT ) has held that Section 37 of the Maharashtra Value Added Tax Act, 2002 ( MVAT Act ) and Section 33 of the Madhya Pradesh Value Added Tax Act, 2002 (“MPVAT Act”) are not pari materia with Section 48 of the Gujarat Value…

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