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Search Results for "MVAT Act"

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High Court

Bombay High Court Allows Petitions Challenging Levy of Entry Tax on Natural Gas Under Maharashtra Entry Tax Act, 2002 — Holds That Natural Gas Is Not 'Goods' for Entry Tax Purposes When Supplied Through Pipelines

27 Jul 2018

The judgment concerns four writ petitions filed by companies (Deepak Fertilisers and Petrochemicals Corporation Ltd., Smartchem Technologies Ltd., Emp...

High Court

High Court Quashes Tax Refund Adjustment Order for Violation of Settlement Scheme and Natural Justice. Adjustment of refund for one tax period against demand for another under proviso to Section 50(1) of Maharashtra Value Added Tax Act, 2002 held invalid when petitioner had applied under Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fees Act, 2023 and no defect notice was issued.

12 Mar 2026

The dispute involved a proprietorship concern registered under the Maharashtra Value Added Tax Act, 2002 challenging a settlement order dated 18 April...

High Court

Bombay High Court Allows Writ Petition by Mutual Fund Against Sales Tax Reassessment Orders — Holds Mutual Fund Not a Dealer Under MVAT Act, 2002. Reassessment Proceedings Initiated Beyond Limitation Period and Without Proper Sanction Are Invalid.

6 Aug 2018

The petitioner, Axis Mutual Fund, filed a writ petition under Article 226 of the Constitution of India challenging several orders passed by the sales ...

High Court

Bombay High Court Dismisses Commissioner's Appeal in VAT Classification Dispute — Nutritional Supplements Classified as Food Preparations at 5% Tax. The Court upheld the Tribunal's classification under Schedule Entry C-107(11)(g) of the MVAT Act, 2002, rejecting the Commissioner's attempt to reclassify the products as medicaments.

6 May 2016

The case involves two appeals filed by the Commissioner of Sales Tax, Maharashtra State, under Section 27 of the Maharashtra Value Added Tax Act, 2002...

High Court

Bombay High Court Allows Writ Petition Challenging Pre-deposit Condition for Appeal Under MVAT Act — Petitioner's Appeal to Be Heard Without Further Pre-deposit as Amount Already Deposited Exceeds 10% of Disputed Tax. The court held that the appellate authority has discretion to waive or reduce the pre-deposit under Section 26(6) of the Maharashtra Value Added Tax Act, 2002, and the condition was unreasonable given the substantial amount already deposited.

8 Nov 2019

The petitioner, VVF (India) Limited, a public limited company engaged in the manufacture and sale of oleo-chemicals and personal care products, filed ...

High Court

Bombay High Court Allows Appeal in MVAT Case — Repairs/Reconstruction Contracts Covered Under 'Construction Contracts' for Tax Rate Purposes. The Court held that the term 'construction contracts' in Section 42(3) of the MVAT Act read with Notification dated 30 November 2006 includes repairs/reconstruction of buildings, and the rate of tax is 5%.

25 Jul 2017

The appellant, Painterior (India), a registered partnership firm under the Maharashtra Value Added Tax Act, 2002 (MVAT Act), is engaged in the busines...

High Court

Deemed Dealer under MVAT Act and Prospective Effect of Tax Liability. High Court of Bombay Decides on Tax Liability of Government-Constituted Trust under Maharashtra Value Added Tax Act, 2002

3 Mar 2025

On the Issue of Deemed Dealer: The Court held that SASF was a “deemed dealer” under Section 2(8) of the MVAT Act. The Court found that SASF fel...

High Court

Bombay High Court Allows Appeal in MVAT Classification Dispute — Multi Function Printers Held Classifiable as Automatic Data Processing Machines Under Entry 84.71. The Court ruled that multi function printers with copying, printing, scanning, and faxing capabilities are classifiable as automatic data processing machines or units thereof under Entry 84.71 of the VAT Notification, not as laser jet printers or under residual entry.

20 Dec 2018

The appellant, Ricoh India Limited, a company registered under the Companies Act, 1956, filed an appeal under the Maharashtra Value Added Tax Act, 200...

High Court

Court Quashes Time-Barred MVAT Assessment Order. Four-Year Limitation Exceeded; Personal Hearing Not Granted, Violating Natural Justice Principles

11 Jun 2024

The petition challenges an assessment order and notice of demand issued by the Deputy Commissioner of State Tax for the financial year 2015-16. The pe...

High Court

Bombay High Court Quashes Sales Tax Notices Against Axis Bank in Liquidation Proceeding — No Liability for Tax Deducted at Source Under MVAT Act After Company's Winding Up. The Court held that the State cannot recover tax from a secured creditor who had no obligation to deduct tax at source under Section 42 of the Maharashtra Value Added Tax Act, 2002, as the deduction obligation arises only when payment is made to the dealer, and after winding up, the Official Liquidator is the proper authority.

7 Mar 2017

The petitioner, Axis Bank Ltd., a banking company, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court s...

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