Act, 2002 (for short, “ MVAT Act ”) as amended initially by Maharashtra
Act XXXII of 2006 and thereafter by Maharashtra Act XXV of 2007 and Rule ... challenge to the constitutional validity of Section 2(24) of
the MVAT Act and Rule 58(1A) of the MVAT Rules. The trade circulars
Section 48(5) of the
Maharashtra Value Added Tax Act, 2002 (MVAT Act, 2002 ) is in
::: Downloaded on - 09/06/2013 ... which is a partnership firm and a dealer
registered under the MVAT Act, 2002 , carries on business as a
reseller in cotton bales
interest Act, 2002 (hereafter
" SARFAESI Act ", for short) and the Recovery of Debts and
Bankruptcy Act, 1993 (hereafter "RDDB Act ... Gift Tax Act, and section 529-A of the
Companies Act would have been incorporated in the RDDB Act
and the SARFAESI Act
Act. He submits that accordingly
two Acts i.e. Central Goods and Service Tax Act and Maharashtra
Goods and Services Tax Act were enacted simultaneously ... Excise Act, 1944 with
the corresponding Section 129E of the Customs Act, 1962 are
materially different. Under the Excise Act or the Customs Act , prior
where a similar provision
under the Maharashtra Value Added Tax Act („ MVAT Act ‟) was upheld. He
also referred to the fact that the Special Leave ... MVAT Act is not
an exact replica of Section 9 (2) (g) of the DVAT Act. For instance,
Section 48 (5) of the MVAT Act
SARFAESI Act has been
enacted by the Parliament under List-I Entry 45, and is a Central Act,
as against which, the MVAT Act ... Bankruptcy Act, 1993 (for short, "the RDB
Act, 1993" hereinafter) and those of Section 26-E of the SARFAESI
Act, both give priority
Maharashtra Value Added Tax Act, 2002 (for short, MVAT
Act, 2002 ) restraining it from transferring and/or alienating
any of the assets of the Company ... Sales Tax Act, 1959. Section 35
of the SARFAESI Act, 2002 does not override Section 38C of
the Bombay Sales Tax Act, 1959 and, therefore
entering into litigation with MVAT department and the
other option was to file revised return under MVAT Act, 2002 while
search and survey operations were ... adverse outcome of litigation with MVAT department. This
levy of interest u/s 30(4) of the MVAT Act, 2002 has germane to
detection
provisions of
the MVAT Act and the Central Sales Tax Act, 1956 (for short "the CST
Act ") for the purpose of discharging ... Taxation Act, 1958. If the
Petitioner is retail trader within the meaning of that Act and there is
nothing contrary thereto in the MVAT Act
where a similar provision
under the Maharashtra Value Added Tax Act („ MVAT Act ‟) was upheld. He
also referred to the fact that the Special Leave ... MVAT Act is not
an exact replica of Section 9 (2) (g) of the DVAT Act. For instance,
Section 48 (5) of the MVAT Act
