Section 3(5) in The Maharashtra Value Added Tax Act, 2002
(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.]
