Maharashtra Value Added
Tax Act, 2002 (for short, “ MVAT Act ”) as amended initially by Maharashtra
Act XXXII of 2006 and thereafter by Maharashtra ... Maharashtra Value Added Tax Rules, 2005 (for short, “MVAT
Rules”).
14. The Division Bench of the Bombay High Court on examination of
rival contentions
Section 48(5) of the
Maharashtra Value Added Tax Act, 2002 (MVAT Act, 2002 ) is in
::: Downloaded on - 09/06/2013 ... Petitioner which is a partnership firm and a dealer
registered under the MVAT Act, 2002 , carries on business as a
reseller in cotton bales
short), the Maharashtra Value Added
Tax Act, 2002 (hereafter " MVAT Act ", for short), the Bombay
Sales Tax, 1959 (hereafter ... short), more particularly sections 37 and 38C
of the MVAT Act and the BST Act, respectively. These similarly
worded sections, starting with non-obstante clauses
Constitutional Amendment Act, 2016 ?
(b) Whether Explanation to Section 26 of the MVAT Act
introduced with effect from 15th April 2017 by the
Maharashtra ... Maharashtra Value Added Tax Act, 2002
(hereinafter referred to as 'the MVAT Act, 2002 ') on 24 th July 2013.
On 18th July
Section 37 of the Maharashtra Value Added Tax Act, 2002 (for short,
MVAT Act, 2002 hereinafter), would be subservient to the provisions
of Section ... will prevail
over those as contained in Section 37(1) of MVAT Act, 2002.
9. It cannot be disputed that the SARFAESI Act has been
Section 38 of the
Maharashtra Value Added Tax Act, 2002 (for short, MVAT
Act, 2002 ) restraining it from transferring and/or alienating ... 22nd July, 2013
received a notice under Section 38 of the MVAT Act, 2002
issued to Respondent No.2 Company a copy of which
paid by the assessee under
Maharashtra Value Added Tax, 2002 (in short ― MVAT Act, 2002 ), as is
alleged by the AO in its assessment order ... paid as interest u/s.
30(2) and 30(4) of the MVAT Act , 2002 . It was submitted that the AO
mistook the same
account disallowance of modified value added tax (MVAT).
I.T.A Nos. 3491/Ahd/2016, 17 & 366/Ahd/2017, 81 & 82/Ahd/2021 ... separately shown
as debit to the MVAT "receivable account" under the impression that the
amount of MVAT will be available to the company
under
the Maharashtra Value Added Tax Act, 2002 (for short "the MVAT Act ")
and therefore the action of the Respondents treating ... under:-
The Petitioner is registered dealer under the provisions of
the MVAT Act and the Central Sales Tax Act, 1956 (for short
sale assessable
under the Maharashtra Value Added Tax Act, 2002
("the MVAT Act "). Mr. Venkatraman insists that the
transaction in question involves ... right
to use those marks. In any case, certain amendments to
the MVAT Act make all this moot: trade mark
assignments and franchise agreements
