MAHARASHTRA VALUE ADDED TAX ACT, 2002


Section
Section Title
  INTRODUCTION
  1 SHORT TITLE, EXTENT AND COMMENCEMENT View Judgements
  2 DEFINITIONS View Judgements
  3 INCIDENCE OF TAX View Judgements
  4 TAXES PAYABLE View Judgements
  5 TAX NOT LEVIABLE ON CERTAIN GOODS View Judgements
  6 LEVY OF SALES TAX ON THE GOODS SPECIFIED IN THE SCHEDULES View Judgements
  7 RATE OF TAX ON PACKING MATERIALS View Judgements
  8 CERTAIN SALES AND PURCHASES NOT TO BE LIABLE TO TAX View Judgements
  9 AMENDMENT OF SCHEDULE View Judgements
  10 SALES TAX AUTHORITIES View Judgements
  11 TRIBUNAL View Judgements
  12 ACTION AGAINST ANY AUTHORITY FOR VEXATIOUS ORDER OR WILFUL UNDER┬ČASSESSMENT, ETC View Judgements
  13 PERSONS APPOINTED UNDER SECTION 10 AND MEMBERS OF TRIBUNAL TO BE PUBLIC SERVANTS View Judgements
  14 POWERS OF TRIBUNAL AND COMMISSIONER View Judgements
  15 INDEMNITY View Judgements
  16 REGISTRATION View Judgements
  17 FRESH REGISTRATION View Judgements
  18 INFORMATION TO BE FURNISHED REGARDING CHANGES IN BUSINESS, ETC View Judgements
  19 DEALER TO DECLARE THE NAME OF MANAGER OF BUSINESS AND PERMANENT ACCOUNT NUMBER View Judgements
  20 RETURNS AND SELF-ASSESSMENT View Judgements
  21 NO NOTICE FOR ASSESSMENT IN CERTAIN CASES View Judgements
  22 AUDIT View Judgements
  23 ASSESSMENT View Judgements
  24 RECTIFICATION OF MISTAKES View Judgements
  25 REVIEW View Judgements
  26 APPEALS View Judgements
  27 APPEAL TO HIGH COURT View Judgements
  28 CLASSIFICATION OF TURNOVER View Judgements
  29 IMPOSITION OF PENALTY IN CERTAIN INSTANCES View Judgements
  30 INTEREST PAYABLE BY A DEALER OR PERSON View Judgements
  31 DEDUCTION OF TAX AT SOURCE View Judgements
  32 PAYMENT OF TAX, ETC View Judgements
  33 SPECIAL MODE OF RECOVERY View Judgements
  34 SPECIAL POWERS OF SALES TAX AUTHORITIES FOR RECOVERY OF TAX AS ARREARS OF LAND REVENUE View Judgements
  35 PROVISIONAL ATTACHMENT TO PROTECT REVENUE IN CERTAIN CASES View Judgements
  36 CONTINUATION AND VALIDATION OF CERTAIN RECOVERY PROCEEDINGS View Judgements
  37 LIABILITY UNDER THIS ACT TO BE THE FIRST CHARGE View Judgements
  38 TRANSFER TO DEFRAUD REVENUE VOID View Judgements
  39 ROUNDING OFF THE TAX, ETC View Judgements
  40 ADJUSTMENT OF ANY PAYMENT View Judgements
  41 EXEMPTION AND REFUND View Judgements
  42 COMPOSITION OF TAX View Judgements
  43 APPLICABILITY OF ALL THE PROVISIONS OF THIS ACT OR ANY EARLIER LAW TO PERSON LIABLE TO PAY TAX UNDER THIS ACT View Judgements
  44 SPECIAL PROVISION REGARDING LIABILITY TO PAY TAX IN CERTAIN CASES View Judgements
  45 CERTAIN AGENTS LIABLE TO TAX FOR SALES ON BEHALF OF PRINCIPAL View Judgements
  46 LIABILITY OF FIRMS AND PARTNERS View Judgements
  47 AMALGAMATION 1[OR DEMERGER] OF COMPANIES View Judgements
  48 SET-OFF, REFUND, ETC View Judgements
  49 REFUND OF TAX ON DECLARED GOODS SOLD IN THE COURSE OF INTER-STATE TRADE OR COMMERCE View Judgements
  50 REFUND OF EXCESS PAYMENT View Judgements
  51 PROVISIONAL REFUNDS View Judgements
  52 INTEREST ON AMOUNT OF REFUND View Judgements
  53 INTEREST ON DELAYED REFUND View Judgements
  54 POWER TO WITHHOLD REFUND IN CERTAIN CASES View Judgements
  55 ADVANCE RULING View Judgements
  56 DETERMINATION OF DISPUTED QUESTIONS View Judgements
  57 AGREEMENT TO DEFEAT THE INTENTION AND APPLICATION OF THE ACT TO BE VOID.- View Judgements
  58 SPECIAL PROVISIONS FOR STATUTORY ORDERS PERTAINING TO A PERIOD SHORTER OR LONGER THAN A YEAR View Judgements
  59 POWER TO TRANSFER PROCEEDINGS View Judgements
  60 PROHIBITION AGAINST COLLECTION OF AMOUNTS BY WAY OF TAX OR IN LIEU OF TAX IN CERTAIN CASES View Judgements
  61 ACCOUNTS TO BE A AUDITED IN CERTAIN CASES View Judgements
  62 ASSESSMENT PROCEEDINGS ETC. NOT TO BE INVALID ON CERTAIN GROUNDS View Judgements
  63 ACCOUNTS View Judgements
  64 PRODUCTION AND INSPECTION OF ACCOUNTS AND DOCUMENTS AND SEARCH OF PREMISES View Judgements
  65 CROSS-CHECKING OF TRANSACTIONS View Judgements
  66 SURVEY View Judgements
  67 ESTABLISHMENT OF CHECK POSTS AND BARRIERS View Judgements
  68 TRANSIT OF GOODS BY ROAD THROUGH THE STATE AND ISSUE OF TRANSIT PASS View Judgements
  69 AUTOMATION View Judgements
  70 POWER TO COLLECT STATISTICS View Judgements
  71 DISCLOSURE OF INFORMATION BY A PUBLIC SERVANT View Judgements
  72 DISCLOSURE OF INFORMATION REQUIRED UNDER SECTION 70 AND FAILURE TO FURNISH INFORMATION OR RETURN UNDER THAT SECTION View Judgements
  73 PUBLICATION AND DISCLOSURE OF INFORMATION RESPECTING DEALERS AND OTHER PERSONS IN PUBLIC INTEREST View Judgements
  74 OFFENCES AND PENALTY View Judgements
  75 OFFENCES BY BUSINESS ENTITY View Judgements
  76 COGNIZANCE OF OFFENCES View Judgements
  77 INVESTIGATION OF OFFENCES View Judgements
  78 COMPOUNDING OF OFFENCES View Judgements
  79 FEE ON APPEAL AND CERTAIN OTHER APPLICATIONS View Judgements
  80 APPLICATION OF SECTIONS 4 AND 12 OF LIMITATION ACT View Judgements
  81 EXTENSION OF PERIOD OF LIMITATION IN CERTAIN CASES View Judgements
  82 APPEARANCE BEFORE ANY AUTHORITY IN PROCEEDING View Judgements
  83 POWER TO MAKE RULES View Judgements
  84 DECLARATION OF STOCK OF GOODS HELD ON THE APPOINTED DAY View Judgements
  85 BAR TO CERTAIN PROCEEDINGS View Judgements
  86 TAX INVOICE AND MEMORANDUM OF SALES OR PURCHASES View Judgements
  87 ON AND AFTER SPECIFIED DATES CERTAIN PRESCRIBED FORMS TO BE OBTAINED FROM PRESCRIBED AUTHORITY View Judgements
  88 DEFINITIONS UNDER CHAPTER XIVS View Judgements
  89 GRANT OF CERTIFICATE OF ENTITLEMENT. View Judgements
  90 CANCELLATION OF CERTIFICATE OF ENTITLEMENT View Judgements
  91 CHANGE IN THE NATURE OF INCENTIVES View Judgements
  92 ANNUAL CEILING ON BENEFITS TO BE AVAILED OF UNDER PACKAGE SCHEME OF INCENTIVES View Judgements
  93 PROPORTIONATE INCENTIVES TO AN ELIGIBLE UNIT IN CERTAIN CONTIGENCIES View Judgements
  94 DEEMED PAYMENT View Judgements
  95 REPEALS View Judgements
  96 SAVINGS View Judgements
  97 CONSTRUCTION OF REFERENCES IN ANY REPEALED LAW TO OFFICERS, AUTHORITIES, ETC View Judgements
  98 REMOVAL OF DIFFICULTIES View Judgements



#LawyerServices #Act #Law #Statute #IndianLaw #Kanoon