The Maharashtra VAT Act 2002

SECTIONS AT A GLANCE – The Maharashtra Value Added Tax Act, 2002

October 28, 2026May 6, 2025 by Top4u

Sections Heading of The Section PRELIMINARY 1 Short title 2 Definitions INCIDENCE AND LEVY OF TAX 3 Incidence and levy of tax 4 Tax payable 5 Tax not leviable on certain goods 6 Levy of sales tax on the goods specified in the Schedules 6A Purchase tax payable on purchases of cotton 6B Purchase tax … Read more

Provisions for Registration of Dealers under MVAT Act, 2002, Fresh – Registration, Provisions for Change in Business

October 28, 2026May 6, 2025 by Top4u

Contents –

1. Term , Dealer under Maharashtra Value Added Tax Act, 2002.

2. Provisions of the Act regarding registration.

3. Time – limit which an application for registration.

4. Fresh – Registration .

5. Provisions for Change in business.

Q: Define the term “Dealer” under Maharashtra Value Added Tax Act, 2002? (April 2009)

Incidence and Levy of Tax under The Maharashtra Value Added Tax Act, 2002

October 28, 2026May 6, 2025 by Top4u

The Maharashtra Value Added Tax Act, 2002 – INCIDENCE AND LEVY OF TAX Contents : 1. Introduction 2. Incidence of tax : Section 3 3. Taxes payable : Section 4 4. Tax not applicable on certain goods : Section 5 5. Levy of tax : Section 6 6. Tax on packing material : Section 7 … Read more

Set Off and Refund [ Section 48 to 54 ] under MVAT Act, 2002

October 28, 2026May 6, 2025 by Top4u

SET OFF AND REFUND [SECTION 48 TO 54] UNDER THE MVAT ACT, 2002 Contents – Introduction of Maharashtra Value Added Tax Act. 2002, the excess tax is reimbursed as set off. The Set Off can be Claimed on following Types of Goods with Reference to the Rule 51 to 55. Section (48) Provides for Set off, refund … Read more

Sales Tax Authorities and Tribunal – Powers of Sales Tax Authorities under MVAT Act, 2002

October 28, 2026May 6, 2025 by Top4u

Contents –

1. Sales Tax Authorities Section 10.

2. Tribunal : Section 11.

3. Section 12 : Action against any authority for vexatious order or willful under assessment etc.

4. Section 13 : Person appointed under section 10 and members of Tribunal to be public servants.

5. Section 14 : Powers of Tribunal and Commissioner.

6. Section 15 : Indemnity.

Introduction –

State government may an officer to be called the Commissioner of sales tax and additional commissioner of sales tax. The sales tax authorities to be appointed by the state government under section 10.

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