What is 5S System ? | Meaning, Steps, Advantages & Disadvantages of 5S

What is 5S House Keeping ? 5S is a Japanese philosophy and a way of organizing and managing the workspace and workflow with the intent to improve efficiency by eliminating waste improving flow and reducing process unreasonableness. It was made popular by Taiichi Ohno the designer of the Toyota Production System (TPS), and Shigeo Shingo, … Read more

Lean Management | Meaning, Definition, Principles & Assumptions of Lean Methodology

What is Lean Management ? Most of the managers have a poor understanding of various dimensions of relationship that exists between the organization and the suppliers/the customers. In this connection, one should not lose the sight of the fact that mutual trust and cooperation are two strong pillars of a successful venture. Lean management is … Read more

Quality Circle | Definition, Objectives, Structure, Advantages & Disadvantages

What is Quality Circle (QC) ? A quality circle is referred to a collection of six to eight workers of an organization who voluntarily participate to form a group under the supervision of a skilled foreman or section head. As the membership is voluntary, no incentive is given for joining, no punishment is imposed for … Read more

Material Requirement Planning (MRP) | Definition, Objectives, System, Benefits & Limitations

What is Material Requirement Planning ? Material Requirement Planning (MRP) is one of the most inclusive method towards manufacturing inventory as well as other related variables which require a productive system of inventory management. In the planning process, MRP system divides available inventory to the various items which need to be produced. The gross requirement is … Read more

What is Routing ? | Meaning, Definition, Types & Activities in Routing

What is Routing ? Routing is the foremost and one of the most significant and challenging aspects of the production control. It may be described as the selection of path for each and every component of a product, which needs to be followed by it in the process of its conversion from raw-material to the finished … Read more

Production Planning and Control | Definition, Objectives, Functions, Phases & Importance

What is Production Planning and Control ? The brain of a production system is the function of the production planning and its control. Under this, the aim is to make optimum utilization of men, material and the financial resources by adequate planning, controlling and coordination of production activities, that takes place to convert the raw material … Read more

What is Production Control ? | Meaning, Definition, Methods & Benefits

What is Production Control ? The concept of production control refers to implementing the production plans and the schedules by aligning varied activities. It emphasizes on the fact that the actual performance and the budgeted performance are as per the underlying plans. To get the maximum benefit, the production control and the techniques involved under this … Read more

What is Kaizen ? | Meaning, Principles, Types, Steps, Advantages & Disadvantages

What is Kaizen ? Kaizen means “change for the better”. It is Japanese terminology. It could also be referred to as “continuous improvement”. The word ‘Kaizen‘ consists of lots of activities which are : Creating a team for making the workplace better to work in. Re-modelling the daily process followed in the firm. Establishing customer’s … Read more

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

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.