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Archives |
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DDQ |
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Subject |
Held |
Month/Year |
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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 |
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Whether Mutter Karanji, Kothimbirvadi and Biscuits are
covered under entry C-107 (11(f))?
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All are covered under Entry E-1 |
Jan08/17 |
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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 |
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What is the classification and rate of tax
of the following products? |
Covered by C-54, rate of tax 4% |
Sept07/15 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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]
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June07/6 |
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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 %
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May07/5 |
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Whether request for prospective effect in the case of determination order passed
for the product ‘jerry cans’ is granted? |
Prospective effect granted |
May07/4 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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What is the classification and rate of tax for the product ‘Empty Hard Gelatin
Capsules? |
E-1, 12.5% |
Sept06/18 |
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Whether the transactions of sale of spectacle frames and lens are admissible as
resale? |
Admissible as resale |
Aug06/17 |
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What is the classification and rate of tax for continuous sprayers and automatic
pressure sprayers ? |
A-1, nil rate of tax |
Aug06/16 |
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(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?
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1. It is a manufacturing Process.
2. Not a resale.
3. E-1, 12.5% |
Aug06/15 |
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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 |
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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
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July06/13 |
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What is the classifica-tion and rate of tax for the following products? |
A-2, E-1 |
July06/12 |
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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%
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July06/11 |
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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 |
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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 |
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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:-
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Nitrous oxide was covered by Schedule Entry E-1, exigible
to tax at 12.5% before amendment.
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After amendment, Nitrous oxide becomes covered by
Schedule Entry C-29 w.e.f. 1-2-2006.
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June06/8 |
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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:
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The applicant was liable to pay tax.
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Rate of tax is as follows:
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Iron & Steel scrap B(6)(i) 4 %
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Non ferrous scrap C-I-23 4 % + 1 % + .4%
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Sale of machinery C-II-135 13 % + 1 % +1.3 %
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June06/7 |
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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 |
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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:
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The rate of tax on product "Dyed Terry Towel" would be
NIL for the period from 1-5-2005 to 31-3-2006.
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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.
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For the period from 1-4-2006 onwards, the goods would be
covered by Schedule Entry E-1 attracting tax @ 12.5%.
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June06/5 |
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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 |
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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 |
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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 |
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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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