Section 2(24)(b) in The Maharashtra Value Added Tax Act, 2002

[Cites 0, Cited by 0] [Section 2(24)] [Section 2] [Entire Act]

State of Maharashtra - Subsection

Section 2(24)(b) in The Maharashtra Value Added Tax Act, 2002

(b)

(i)the transfer of property in any goods, otherwise than in pursuance of a contract, for cash, deferred payment or other valuable consideration;

(ii)the transfer of property in goods (whether as goods or in some other form) involved in the execution of a [ [works contract including] [This portion is substituted for the words 'works contract' by Maharashtra 32 of 2006, (w.e.f. 20-6-2006).], an agreement for carrying out for cash, deferred payment or other valuable consideration, the building, construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any movable or immovable property];

(iii)a delivery of goods on hire-purchase or any system of payment by instalments;

(iv)the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;

(v)the supply of goods by any association or body of persons incorporated or not, to a member thereof for cash, deferred payment or other valuable consideration;

(vi)the supply, by way of or as part of any service or in any other manner whatsoever, [of alcoholic liquor for human consumption] [Substituted 'of goods, being food or any other article for human consumption or any drink (whether or not intoxicating),' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] where such supply or service is made or given for cash, deferred payment or other valuable consideration;

(vii)[* * *] [Paragraph (vii) deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(4).],

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State of Maharashtra - Subsection

Section 2(24)(b) in The Maharashtra Value Added Tax Act, 2002