Sales Tax Review

July 2007

TRADE CIRCULAR.

No.Sr.DC(A&R)/TAP/67/Adm-3

Gentlemen/Sir/Madam,

Sub  :  Transfer of proceedings.

                   The Maharashtra Value Added Tax Act, 2002 (MVAT Act) was introduced in the State with effect from the 1^st April 2005.  Several of the earlier laws specified in the MVAT Act were repealed at the same time.  In view of the introduction of the new Act, the organizational set-up of the Sales Tax Department is being restructured.   The restructuring will  continue for some time.  During this exercise, the posts of the officers in the sales tax department are being merged, abolished, consolidated etc.  New posts are also being created.  The designations of the posts are also being changed in many instances.

2. These changes are administrative in nature.  Different office orders have been issued during the last six months to give effect to these decisions.  The text of these orders are hosted on the site : http://vat.maharashtra.gov.in . 

3. The Sales Tax authorities administer several different Tax Acts.  It has became necessary to reallocate the cases and proceedings under these different Acts amongst officers.  Accordingly general transfer of proceedings orders have been issued.   These orders are also hosted on the site http://vat.maharashtra.gov.in .  Reference may be made to the office orders and the transfer of proceedings order if any need arises.

4. A small number of cases are not covered by the aforesaid transfer of proceedings orders.  In these cases, individual orders would be passed separately by the appropriate authorities.

5. This circular cannot be made use of for legal interpretation of provisions of law, as it is clarificatory in nature.  If any member of the trade has any doubt, he may refer the matter to this office for further clarification.

6. You are requested to bring the contents of this circular to the notice of all the members of your association.

Yours faithfully,

(Sanjay Bhatia)
Commissioner of Sales Tax,
Maharashtra State, Mumbai.