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Sales Tax Practioners' Association of Maharashtra

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Archives

DDQ

Subject

Held

Month/Year

What is the rate of tax on ‘Organic Manure’ – Whether the product of the applicant is in the Category of ‘Organic Fertilizer’ or ‘Organic Manure’, would be covered by the Schedule entry A-37 or C-34 of the MVAT Act, 2002 Rate of tax @ 0% – A-37 Feb08/18
Whether Mutter Karanji, Kothimbirvadi and Biscuits are covered under entry C-107 (11(f))?

All are covered under Entry E-1

Jan08/17
What is the rate of tax on “Nutralite Table Margarine” – Whether the product of the applicant in the Category of Vanaspati (Hydrogenated Vegetable Oil), Vegetable Oil or Raw, Semi-cooked or Semi- processed food, would be Covered by the Schedule entry C-100, C-102 or C-107(11)(f) of the MVAT Act, 2002? If not then under which Schedule entry would it be covered and the tax rate applicable thereon?

E-1, rate of tax @ 12.5%.

Dec07/16
What is the classification and rate of tax of the following products? Covered by C-54, rate of tax 4% Sept07/15
What is the classification and rate of tax of the product “Three Piece Eye Dropper”? Covered by C-54, Rate of Tax is 4% Sept07/14
Whether the products of the applicant in the category of ‘Ready to cook’ and ‘Ready to eat’ would be covered by the Schedule entry C-91 or C-107(11) (f) of the MVAT Act, 2002? If not, then under which schedule entry would it be covered and the tax rate applicable thereon? C-107(11)(f), 4% and E-1, 12.5%. Aug07/13
What is the classification and rate of tax applicable to the product ‘Silpaulin’ which is a multi utility plastic sheet? E-1, rate of tax 12.5% Aug07/12
Whether the applicant which is registered as a Copyright Society under the Copyright Act can be regarded as a dealer for the purpose of levy of sales tax? If yes, then whether any tax liability would arise on the issue of licences to the licensees outside the State of Maharashtra? Applicant is a dealer July07/11
What is the rate of tax on ‘interlocking paver blocks’ and how the price of civil contract of laying of blocks is determined? Covered by C-3, Rate of Tax 4%. Deduction of 30% u/r 58(1) of MVAT Rules, 2005 admissible July07/10
Whether the tran-saction of providing supply of power is taxable and if so, under which Act the same is taxable and at what value? Taxable u/s 9(2) of the CST Act, 1956. July07/9
What is the classification and rate of tax of the product ‘Cross Link Foam’? The Commissioner held that the product ‘Cross Link Foam’would be a ‘packing material’ for the purpose of Sr. No. 164 and 203 in the notification issued for the purpose of Schedule entry C-54 and would be taxable at 4%. June07/8
Whether the applicant is a manufacturer of split form of pulses in terms of section 2(15) of the Maharashtra Value Added Tax Act, 2002 and therefore entitled for grant of certificate of entitlement in accordance with the order issued under section 8 read with section 89 of the Maharashtra Value Added Tax Act, 2002? The Commissioner held that the applicant was manufacturer of split form of pulses but he was not entitled to grant of certificate of entitlement in accordance with the order issued u/s. 8 read with section 89 of the MVAT Act, 2002. June07/7
What is the rate of tax applicable to the product ‘footwear’?

[M/s. Preston India Pvt Ltd, M/s. Elastrex Polymers Pvt Ltd. DDQ No. DDQ-11-2005/Adm-5/93-94/B-2 dated 26-4-2007]

June07/6
Whether the product ‘Cidex Solution’ can be considered as a drug covered by Schedule entry C-II-37 in light of Bombay High Court judgment in the case of M/s. Merind Limited? Not a drug, Covered by Schedule Entry C-II-152, Rate of Tax 13 %
 
May07/5
Whether request for prospective effect in the case of determination order passed for the product ‘jerry cans’ is granted? Prospective effect granted May07/4
The applicant applied for rectification of determination order dated 27-3-2006. Whether the order can be rectified? The Commissioner held that the order would be rectified to cover the product for the period 1-4-2005 to 30-4-2005 under Schedule Entry C-81 attracting tax at 4% and not Entry E-1 with 12.5% rate of tax. Apr07/3
Whether the applicant can pay tax at the schedule rate on the sale effected by way of Works Contract after making deduction of 40% to 50% on account of process loss or after making the deduction of 20% as provided in the Table in rule 58? The question of determination of sale price under works contract does not survive in light of the impugned transaction being a sale and not a works contract. Apr07/2
Whether the applicant conducting various management programmes and providing accommodation to students and delegates is a hotelier liable to pay tax u/s 3 of the Maharashtra Tax on Luxuries Act, 1987? The Commissioner held that the applicant was a hotelier liable to pay tax under section 3 of the Maharashtra Tax on Luxuries Act, 1987 and rejected the plea of the applicant for prospective effect of the determination order. Apr07/1
Whether baked biscuit cones are exempted up to the first 15 lakhs of rupees of turnover by a notification issued under section 41 of the BST Act, 1959 for the purpose of Schedule entry C-II-9? Yes, the product is exempted. Feb07/26
Whether sale of ‘synthetic thread’ would be covered by Schedule entry C-I-16 attracting tax at 4% with exemption from turnover tax and surcharge under notification entry A-7 under section 41 of BST Act? Covered by C-II-46 Feb07/25

What is the classification and rate of tax applicable to the product "Krupa Hair Tonic"?
Transaction date: 21-9-2002

Held – Covered by Entry C-II-34, rate of tax 20% + TOT + SC Jan07/24

Whether the return stream of kerosene after extraction of N-Paraffin would constitute a sale or would be treated as sales return?
Transaction date: 12-8-2005

Held – Allowable as sales return Jan07/23
Whether the applicant is a dealer under section 2(11) read with Exception II to the definition of ‘dealer’ under the BST Act, 1959? Applicant is a dealer u/s 2(11) Nov06/22

What is the classification and rate of tax applicable to the product "Rajhans Kayakalp Oil"?

Held – Covered by Entry C-II-34, rate of tax 20% + S.C. + T.O.T.

 

Oct06/21
Whether an institute for the blind is an educational institute to which Exception-II to the Section 2(8) of the MVAT Act, 2002 is applicable? Educational institute, not a dealer Sept06/19
What is the classification and rate of tax for the product ‘Empty Hard Gelatin Capsules? E-1, 12.5% Sept06/18
Whether the transactions of sale of spectacle frames and lens are admissible as resale? Admissible as resale Aug06/17
What is the classification and rate of tax for continuous sprayers and automatic pressure sprayers ? A-1, nil rate of tax Aug06/16
(i) Whether the process of preparation of mouth freshener by mixing of fried spices with salt, sugar, etc. amounts to manufacturing process u/s. 2(15) of MVAT Act, 2002? 1. It is a manufacturing Process.
2. Not a resale.
3. E-1, 12.5%
Aug06/15
Whether the sales of following goods are liable to tax at 4% under entry C-33(a) of the MVAT Act, 2002? Taxable at 12.5% under Schedule Entry E-1. Aug06/14

i) Whether prospective effect can be granted to the determination order DDQ-11-205/Adm-5/56/B-1Mumbai dated 14-11-2005 from the date of the order?
ii) Whether the order can be reviewed?

Prospective effect
Rejected
Review rejected

 

July06/13
What is the classifica-tion and rate of tax for the following products? A-2, E-1 July06/12
What is the classification and rate of tax for the following products ?

1) From 1-4-2005 to 5-10-2005 E-1, 12.5%;
From 6-10-2005, C-29A(a) – 4%
2) E-1, 12.5%

July06/11

i) Whether dehusking dhania and adding salt for its preservation amounts to a manufac-turing process u/s. 2(15) of MVAT Act, 2002 and whether purchase of dhania and selling dhana dal amounts to resale?
ii) What is the classification of the product ‘dhana dal’ under MVAT Act, 2002?

1. Is a manufacturing process, does not amount to resale
2. E-1, 12.5%
July06/10
Whether the applicants are carrying on the business of buying or selling goods and liable for registration under the BST Act, 1959 ? The Commissioner held that the applicants are not dealers under the BST Act 1959. June06/9
Whether the product ‘Nitrous oxide’ can be considered as a ‘drug’ covered by Schedule entry C-29 under MVAT Act, 2002 ?

The Commissioner held as follows:-

  1. Nitrous oxide was covered by Schedule Entry E-1, exigible to tax at 12.5% before amendment.

  2. After amendment, Nitrous oxide becomes covered by Schedule Entry C-29 w.e.f. 1-2-2006.

June06/8
Whether the applicant is liable to tax in respect of sale of ‘old obsolete discarded textile machinery’ and if so, what is the rate of tax ?

The Commissioner held as follows:

  1. The applicant was liable to pay tax.

  2. Rate of tax is as follows:

  1. Iron & Steel scrap B(6)(i) 4 %

  2. Non ferrous scrap C-I-23 4 % + 1 % + .4%

  3. Sale of machinery C-II-135 13 % + 1 % +1.3 %

June06/7
What is the classification and rate of tax of the product ‘Printing paste’ ? The Commissioner held that the product ‘printing paste’ is covered by Schedule entry C-54 which pertains to industrial inputs, attracting tax at 4%. June06/6
Whether the product "Terry Towel" is covered by Schedule Entry A-51 (vii) or Schedule Entry E-1 under MVAT Act, 2002?

The Commissioner held as follows:

  1. The rate of tax on product "Dyed Terry Towel" would be NIL for the period from 1-5-2005 to 31-3-2006.

  2. For the period from 1-4-2005 to 30-4-2005, the applicant may avail of administrative relief under Circular 34T dated 26-10-2005.

  3. For the period from 1-4-2006 onwards, the goods would be covered by Schedule Entry E-1 attracting tax @ 12.5%.

June06/5
Whether the sale of the product ‘Terry Towel’ is exempted under Entry 134 of Group A under the notification issued u/s 41 of the BST Act, 1959? The Commissioner held that the product "Terry Towel" was covered by entry 134 of Group A under the notification issued u/s 41 of the BST Act,1959 and attracted Nil rate of tax. June06/4
Whether the product ‘Monkey Brand Ayurvedic Black Tooth Powder’ can be considered as a drug ? The Commissioner held the product ‘Monkey Brand Ayurvedic Tooth Powder’ as covered by Schedule Entry C-II-32 attracting tax at 13%. May06/3
Whether the applicant is a dealer u/s. 2(8) read with explanation (iva) of MVAT Act, 2002 and whether Exception II whereby educational institutions are exempt, is applicable? The Commissioner held that the applicant was covered by Exception – II to the definition of dealer only to the extent the applicant undertook the activities of manufacturing, buying or selling which are in the performance of its functions for achieving its objects. May06/2
Whether the sale of following items is covered by Schedule Entry C-II-26/26(1) of BST Act, 1959 read with notification entry No. 48 in Group A taxable at 8%? The Commissioner held that the sales of products were not covered by Schedule entry C-II-26/26(1) but were covered by Schedule entry C-II-53, taxable at 13%. May06/1
     
     

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