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[Cites 0, Cited by 52] [Entire Act]

State of Maharashtra - Section

Section 3 in The Maharashtra Value Added Tax Act, 2002

3. Incidence of Tax.

- [***] [Deleted '(1)' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]
(2)A dealer [whose turnover of all sales of goods] [Substituted 'to whom sub-section (1) does not apply and whose turnover either of all sales or, as the case may be, purchases made,' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] during the year commencing on the appointed day or any year subsequent thereto, first exceeds the relevant limit, specified in sub-section (4), shall, until such liability ceases under subsection (3), be liable to pay tax under this Act with effect from the 1st day of April of the said respective year:Provided that, a dealer shall not be liable to pay tax in respect of [such sales] [These words were substituted for the words 'such sales' by Maharashtra 8 of 2012, Section 19(1)(b)(i), (w.e.f. 1-5-2012).]][*] [Deleted 'and purchases' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] as take place during the period commencing on the 1st day of April of the said respective year upto the time when his [turnover of sales] [These words were substituted for the words 'turnover of sales' by Maharashtra 8 of 2012, Section 19(1)(b)(1i), (w.e.f. 1-5-2012).] [*] [Deleted 'or turnover of purchases' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]][* * *] [These words deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 3.], as computed from the 1st day of April of the said respective year, does not exceed the relevant limit applicable to him under sub-section (4).
(3)Every dealer who has become liable to pay tax under this Act, shall continue to be so liable until his registration is duly cancelled; and upon such cancellation his liability to pay tax, other than tax already levied or leviable, shall remain ceased until his [turnover of sales [***] [These words were substituted for the words 'turnover of sales' by Maharashtra 8 of 2012, Section 19(2), (w.e.f.1-5-2012).]] [* * *] [These words were deleted by Maharashtra 14 of 2005 (w.e f. 1-4-2005), Section 3(3)(5).] again first exceeds the relevant limit specified in sub-section (4) or, as the case may be, until he becomes liable to pay tax under [sub-section] [This words substituted for the word, bracket and figure 'sub-section (7)', by Maharashtra 32 of 2006, Section 38, (w.e.f. 20-6-2006).] (8) or (9)
(4)For the purposes of this section, the limits of [turnover] [These words were substituted for the words 'turnover of sales' by Maharashtra 8 of 2012, Section 19(3), (w.e.f. 1-5-2012).] shall be as follows:-
(a) Limit of[turnover] [These words were substituted for the words 'turnover of sales' by Maharashtra 8 of 2012, section 19(3), (w.e.f. 1-5-2012).]Rs. 1,00,000 –   In the case of a dealer, who is an importer, andthe value of taxable goods sold or purchased by him during theyear is not less than Rs. 10,000.
(b) [Limit of[turnover] [These words, letter and figures were substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), section 3(4).]Rs. 5,00,000] –   In any other case, where the value of taxablegoods sold or purchased by him during the years is not less thanrs. 10,000.
(5)For the purpose of calculating the limit of [turnover of sales] [These words were substituted for the word 'turnover' by Maharashtra 32 of 2006, (w.e.f. 20-6-2006), Section 38.] for liability to tax, -
(a)[ except as otherwise expressly provided, the turnover of all sales shall be taken, whether such sales are of taxable goods of not] [[Clause (a) substituted by Maharashtra 32 of 2006, section 38, (w.e.f. 20-6-2006).
Prior to its substitution read as under:
(a)except as otherwise expressly provided, the turnover of all sales or, as the case may be, the turnover of all purchases shall be taken, whether such sales or purchases are of taxable goods or not;.]];
(b)the [turnover of sales] [These words were substituted for the word 'turnover' by Maharashtra 32 of 2006, (w.e.f. 20-6-2006), Section 38.] shall include all sales [* * *] [These words were deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 3(3)(5).] made by the dealer on his own account, and also on behalf of his principals whether disclosed or not;
(c)in the case of an auctioneer, in addition to the [turnover of sales] [These words were substituted for the word 'turnover' by Maharashtra 32 of 2006, (w.e.f. 20-6-2006), Section 38.], if any, referred to in clauses (a) and (b), the [turnover of sales] [These words were substituted for the word 'turnover' by Maharashtra 32 of 2006, (w.e.f. 20-6-2006), Section 38.] shall also include the price of the goods auctioned by him for his principal, whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal, if the price of such goods is received by him on behalf of his principal;
(d)in the case of an agent of a non-resident dealer, in addition to the [turnover of sales] [These words were substituted for the word 'turnover' by Maharashtra 32 of 2006, (w.e.f. 20-6-2006), Section 38.], if' any, referred to in clause (a), (b) or (c), the [turnover of sales] [These words were substituted for the word 'turnover' by Maharashtra 32 of 2006, (w.e.f. 20-6-2006), Section 38.] shall also include the sales [* * *] [These words were deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 3(3)(5).] of the non-resident dealer effected in the State.
[***] [Deleted '(5A)' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]
(6)Notwithstanding anything contained in any contract or any law for the time being in force, but subject to the provisions of this Act, any person covered by [sub-clause (a), (b) or (c)] [These words, brackets and letters were substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 3(6).] of clause (8) of section 2 shall be liable to pay tax under this Act, whether or not the principal is a dealer and whether or not such principal is liable to pay tax under this Act and whether or not the principals are disclosed.
(7)[* * *] [[Sub-section (7) deleted by Maharashtra 32 of 2006, Section 38(4), (w.e.f. 20-6-2006).Prior to its substitution read as under:
(7)Any person who at any time after the appointed day becomes liable to pay tax under the Central Sales Tax Act, 1956 (74 of 1956), but who is not liable to pay tax under the other provisions of this section shall be liable to pay tax on the sales and purchases effected by him on and from the day on which he becomes so liable to pay tax under the Central Sales Tax Act, 1956 (74 of 1956), and accordingly nothing contained in the proviso to sub-section (2) shall apply to him in any year.]].
(8)Where a dealer liable to pay tax under this Act is succeeded in the business by any person in the manner described in clause (a) of sub-section (1) or subsection (4) of section 44, then such person shall, notwithstanding anything contained in this section, be liable to pay tax on the sales [***] [Deleted 'or purchases' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] of goods effected by him on and after the date of such succession and accordingly nothing contained in the proviso to sub-section (2) shall apply to him in any year.
(9)Any person who is not liable to pay tax under the foregoing provisions of this section but has been voluntarily registered under the provisions of this Act shall be liable to pay tax from the date of effect of the certificate of registration duly granted to him and accordingly nothing contained in the proviso to sub-section (2) shall apply to him in any year.