Judgment Search Results Home > Cases Phrase: maharashtra value added tax rules Page 1 of about 10,976 results (0.106 seconds)

Johnson Matthey Chemicals India Pvt. Ltd. Vs. The State of Maharashtra ...

Court : Mumbai

..... rule 53 of the maharashtra value added tax rules, 2005 deals with reduction in set-off. ..... a perusal of these would indicate as to how several queries received regarding the tax treatment of the goods sent by the dealer from maharashtra inter-state for minor job work, extensive job work or for conversion or for manufacture would be treated for tax under the cst act as also maharashtra value added tax act, 2002. ..... 1, 2, 3 and 4 are all exercising powers and discharging functions under the maharashtra value added tax act, 2002 (for short the mvat act ). 4. ..... nothing in this circular applies or is intended to apply to the tax treatment of such goods under the bombay sales tax act, 1959 or any of the other acts repealed by the maharashtra value added tax act, 2002. 2. ..... queries have been received regarding the tax treatment of such goods under the central tax act, 1956 as also under the maharashtra value added tax act, 2002. ..... it may be that the maharashtra government and the commissioner of sales tax in maharashtra would issue declarations in form 'f', but in the event another state does not follow this practice or does not issue declaration in that form, then, it would be necessarily held in the state of maharashtra that the movement of goods is occasioned by sale. ..... therefore, such movement of the catalyst back to the customers in other states will be deemed to be inter-state sales liable to be taxed in the state of maharashtra as per section 6 of the cst act, 1956. .....

M/S Larsen and Toubro Limited and anr. Vs. State of Karnataka and anr.

Court : Supreme Court of India

..... was laid to the constitutional validity of section 2(24) of the maharashtra value added tax act, 2002 (for short, mvat act ) as amended initially by maharashtra act xxxii of 2006 and thereafter by maharashtra act xxv of 2007 and rule 58(1a) of the maharashtra value added tax rules, 2005 (for short, mvat rules ).14. ..... rules provides that in the case of construction contracts where the immovable property, land or as the case may be, interest therein is to be conveyed and the property involved in the execution of the construction contract is also transferred, it is the latter component which is brought to tax; the value of the goods at the time of transfer is to be calculated after making the deductions which are specified under sub-rule (1); and (g) rule 58(1a) provides for a measure for the tax ..... to construct under the agreement between the promoter and the flat purchaser (in the case of maharashtra being an agreement under the mofa) the deemed sale of goods involved in the execution of such a works contract can be taxed even after incorporation of the goods in the works and when the property passes as between ..... in the execution of a works contract and the said transfer of property in such goods takes place when the goods are incorporated in the works, the value of the goods which can constitute the measure for the levy of the tax has to be the value of the goods at the time of incorporation of the goods in works and not the cost of acquisition of the goods by the contractor.69. .....

Union Of India Vs. Vkc Footsteps India Pvt. Ltd.

Court : Supreme Court of India

..... section 51 of the maharashtra value added tax act 2002 read with rule 60 of the maharashtra value added tax rules 2005 81 part f55the report of the joint committee, empowered committee of state finance ministers on business process for gst and on refund process published in august 2015 noted that under the proposed gst law, itc will be allowed, so as to remove the cascading effect of taxes and it is the ultimate customer who should bear the burden of taxes. ..... this, a provision for refund of unadjusted itc was inserted in section 11 of the gujarat value added tax act read with rule 15(6) of the gujarat value added tax rules 200625. ..... compelling economic and fiscal realities necessitated the levy of value added tax like gst in place of traditional excise duties, service tax, sales tax and other legislation; (vii) in a tax regime which was not based on value added tax, ensuring refund of tax paid at various stages of manufacturing would be cumbersome and ..... of objects and reasons accompanying the bill introducing the cgst act also emphasised that there would be a seamless transfer of itc from one stage to another in the chain of value addition; (v) these principles reaffirmed the guidelines issued by the organisation of economic co-operation and development which emphasise that (a) value added tax systems are designed to tax final consumption; (b) only the consumers should bear the tax burden; and (c) the main characteristic of a value added tax is of preserving neutrality in the .....

The Sales Tax Tribunal Bar Association, a Society Registered Under the ...

Court : Mumbai

Reported in : 2009(3)BomCR491; 2009(2)MhLj837

..... appointed has been constituted under section 11 of the maharashtra value added tax act, 2002, which has been brought into force ..... has held judicial office for not less than ten years, or(d) has, for a continuous period of not less than three years held an office, not below the rank of joint commissioner of sales tax, in the sales tax department of the state government, or(e) is a chartered accountant and has practiced as such for not less than seven years, or(f) not being a person described in clause (d), has in the opinion of ..... commerce and industry contemplated by rule 6(f) does not appear to be that of a trader or an industrialist as the scheme of the rules does not suggest such an ..... aside because the minutes of the selection committee do not reflect the words of rule 6(f), particularly since knowledge or experience in commerce and industry is allied to the key and implementation of sales tax laws. ..... to any other clause of rule 6 since the government has ..... may be prescribed, and a member shall hold office for such period as may be prescribed or as the state government may, by special order in his case, specify.qualifications have been prescribed under rule 6(1) of the mvat rules which read as follows:6. ..... made the appointment under rule 6(f). ..... basis of the above that the government formed the opinion that he had sufficient knowledge and experience in commerce and industry within the meaning of rule 6(f). ..... industry, the committee has made it clear that the selection is under rule 6(f). .....

Municipal Labour Union and Others Vs. The State of Maharashtra, Throug ...

Court : Mumbai

..... of the respondent no.1's reply are those which are deemed to be registered due to they being already registered under the maharashtra value added tax act, 2002 (rule 9(3) of the local body tax rules, 2010). ..... may, by notification in the official gazette, subject to the limitations and conditions laid down in chapter xib and the rules, determine the rates at and the extent to which and the date from which, the local body tax shall be levied; and thereupon, the local body tax shall be levied at the rates, extent and from the date so notified, and all the relevant provisions of ..... (iii) hold and declare that the bombay provincial municipal corporation (local body tax) rules, 2010 framed under section 152t as being ultra vires the provisions of part ixa article 243w and article 243x ..... petition, the impugned action of the respondent no.1 of imposition of local body tax in lieu of octroi on respondent nos.2 to 6 and consequential notification dated 25.03.2010 (exhibit b) and notification dated 25.02.2013 (exhibit g) issued by respondent no.1 may kindly be stayed and the respondent nos.2 to 6 corporations be allowed to continue to levy octroi in accordance with provisions of the maharashtra municipal corporation act, 1949 and on such terms and conditions as this ..... (iv) hold and declare that the bombay provincial municipal corporation (local body tax) rules, 2010 framed under section 152t as being ultra vires the provisions of section 127(2)(a), 149, 454, 456 and 457 of the bombay provincial .....

Niphad Sahakari Sakhar Karkhana Ltd. and Others Vs. State of Maharasht ...

Court : Mumbai

..... by section 3a, which was inserted by maharashtra act 15 of 2011, certain provisions of the maharashtra value added tax act, 2002 and rules made there-under are made applicable so far as they relate to the electronic filing of returns and electronic payment of tax, or any amount payable under this act ..... can be summarised as under:- the aforesaid act was amended on more than one occasion but in the petition, the amendment by the maharashtra tax laws (levy and amendment) act, 1995 with effect from 1st october, 1995 and the subsequent amendments by the maharashtra ordinance vi of 1998 read with maharashtra act 20 of 2002 and the exemption notification under section 12b of the said act dated 29th march, 2003 read with circular no. ..... however, the further act to amend certain tax laws in operation in the state of maharashtra, namely maharashtra act viii of 2003 substituted section 12b for the earlier section in the act of 1962 and clarified that the maharashtra tax laws (levy and amendment) act, 2002 insofar as it amended the act of 1962 and brought them into effect from 1st may, 2002 shall be deemed to have been deleted with effect ..... thereto, the state government having realised the position of law regarding its competency to charge purchase tax on the expenses incurred by the petitioner in respect of transportation and other expenses; by including such expenses to be part of the purchase price; by the maharashtra tax law (levy and amendment) act, 2002 the definition of purchase price ? .....

icici Bank Limited and Ms. Sangeeta Mhatre, Senior General Manager Vs. ...

Court : Mumbai

Reported in : 2009(111)BomLR3532; (2009)26VST552(Bom)

..... 312 under rule 33 which is described asadmission memo-cum-stay order under section 26 of the maharashtra value added tax act, 2002. ..... learned counsel for the petitioner submits that the judgment would not apply to the maharashtra value added tax considering that in kerala the definition of of the word dealer was amended to include a bank or a financial institution which, whether in the course of its business or not, sells any gold or other valuables pledged with it to secure any ..... 311 under the maharashtra value added tax act, 2002 (vat act) which is an application for grant of stay and form no. ..... the next issue is whether the matter should be sent back to the joint commissioner of sales tax (appeals) or this court itself should issue directions considering that the controversy involves a large number of matters. ..... it is pointed out that in maharashtra, there is no such amendment. ..... we direct the chairman, sales tax tribunal, to forward a copy of this order to all the tribunals under his jurisdiction. ..... however, considering rule 33, at the highest, form 312 can be read to mean that it is only a communication of the operative part of the order passed by the tribunal. 6. ..... rule made absolute accordingly. ..... rule 312 will have to be so suitably read. 7. ..... rule. ..... a copy of the order be forwarded to the chairman, sales tax tribunal. .....

M/S. Jindal Poly Films Ltd. and Others Vs. the State of Maharashtra an ...

Court : Mumbai

..... sales or purchases effected by any dealer or person, or any action taken or thing done in relation to such assessment, review, levy or collection under the provisions of the maharashtra value added tax act, 2002 (hereinafter in this section referred to as the value added tax act ), before the date of the commencement to the maharashtra value added tax (levy, amendment and validation) act, 2009 (hereinafter referred to as the said act ), shall be deemed to be valid and effective as if such assessment, review, levy ..... with the amendment that was made to the provisions of the act by the insertion of section 41bb in 2001, but came to the conclusion that since no rules were framed by the state government, the deputy commissioner was not justified in imposing a ceiling on the utilization of incentives in proportion to production attributable to the ..... the enabling power under section 41bb was not exercised by the state since no rules were framed; -(iii) in 2005, a draft rule, rule 85, was notified, but the draft rule was withdrawn on a representation submitted by the trade as a result of which the decision to exclude proportionality was reiterated; -(iv) the sales tax department, by means of an administrative decision, sought to impose a norm of ..... textiles noted that the legislative intent embodied in section 41bb of the bombay sales tax act, 1959 could not be effectuated in the absence of rules framed by the state government prescribing the ratio for the grant of proportionate incentives. .....

M/s. Raj Shipping and Another Vs. The State of Maharashtra, Through th ...

Court : Mumbai

..... the question involved in these writ petitions is whether the sales made and subject matter of the order of assessment in the first petition are within the state of maharashtra so as to be taxable under the maharashtra value added tax act, 2002 (for short the mvat act ? ..... liability of trader to pay tax 1) subject to the provisions of sub-rules (2) and (3) every trader shall pay tax at the relevant date specified in rule 14 on the sales or purchases of motor spirit effected by him during each calendar month. ..... certain transactions not liable to tax (1) nothing in this act or the rules or the notifications shall be deemed to impose or authorize the imposition of a tax on any sale or purchase of any goods, where such sale or purchase takes place, (a) (i) outside the state ; and the provisions of this act and the said rules and notifications shall be read and construed accordingly. ..... 53.4) section 19(3) of sale of goods act, 1930 is to effect that rules contained in section 20 to section 24 relating to passing of property are subject to intention of the parties to the contrary. ..... the selling dealer shall not claim set-off under any rule in respect of the corresponding purchases of motor spirits. 4. ..... (emphasis supplied) 61.7) the following rule of the erstwhile bombay sale of motor spirit taxation rules 1958 further effected the abovementioned provision: rule 15. ..... by consent, rule is made returnable forthwith. 2 ..... rule in each of these petitions is discharged, but without any order as to costs .....

M/S.Mahalaxmi Cotton Ginning Pressing and Oil Industries Vs. the State ...

Court : Mumbai

..... of section 48(5) of the maharashtra value added tax act, 2002 (mvat act, ..... . the judgment of the supreme court enunciates that (i) the dealer has no legal right to claim a set off of the purchase tax paid and of input credit from the sales tax payable on the sale of goods manufactured by him; (ii) the entitlement to a set off flows only out of the rules; (iii) the grant of a set off is in the nature of a concession; and (iv) it is open to the legislature while granting the concession to restrict or ..... . commissioner of sales tax, (1992) 3 scc 624)the supreme court while considering the provisions for the grant of a set off under rule 41(9) of the bombay sales tax rules, 1959, explained the rationale for a set off as follows: a manufacturing dealer like the appellant pays purchase tax when he purchases raw material and he is again obliged to pay the sales tax when he sells the goods ..... between the need on the one hand of ensuring the interests of the ultimate consumer by obviating a cascading tax burden and on the other hand, securing governance under rule of law principles which promote transparency and certainty while at the same time protecting the legitimate revenues of the ..... declaration forms by pure accident and yet he will be penalised for something for which he is not responsible but it is for the legislature or for the rule-making authority to intervene to soften the rigour of the provisions and it is not for this court to do so where the provisions are clear, .....