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[Cites 0, Cited by 0] [Section 96(1)] [Section 96] [Entire Act]

State of Maharashtra - Subsection

Section 96(1)(f) in The Maharashtra Value Added Tax Act, 2002

(f)where any dealer liable to pay tax under the Bombay Sales Tax Act, 1959 (Bombay LI of 1959), or, as the case may be, under the Maharashtra Sales Tax on the Transfer of the Right to use any Goods for any purpose Act, 1985 (Maharashtra XVIII of 1985), has at any time before the appointed day effected any sale by delivery of goods on the hire purchase or any system of payment by instalments or, as the case may be, by transfer of the right to use any goods for any purpose (whether or not for a specified period) and any amount of sale price in respect of such delivery or transfer is due and payable after the appointed day, then unless the full tax pertaining to such delivery or transfer has been admitted or paid before the appointed day, the said amounts shall be shown by the said dealer in the appropriate returns to be filed under this Act and the [tax due on such amounts at the rates applicable under this Act] [These words were substituted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 55(5).] shall be paid accordingly and all the provisions of this Act shall apply to the said dealer, delivery or transfer and the said amounts accordingly, notwithstanding that the delivery or transfer has taken place before the appointed day;