वादग्रस्त प्रश्नांवर निर्णय

Sr No Date Subject File Type/Size
1 13/07/2018 M/s Mahyco Monsanto BioTech [India] Ltd. No-DDQ -11/2010/ADM 3/30/B-01/Mumbai dt. 13.7.2018, The Transaction of sub licensing Monsanto Technology to Various seed companies is a sale and therefore , liable to tax under MVAT ACT and its request for prospective effect is rejected. PDF icon / (3.18 MB)
2 29/04/2017 United Three Endeavors Pvt. Ltd. No.DDQ-11-2014/Adm-6/5/B-1 dt.29.04.2017- The application is dismissed for non-attendance. PDF icon / (414 KB)
3 29/04/2017 Simosis International No.DDQ-11-2013/Adm-6/38/ Remand/B-2 dt.29.04.2017- The application is dismissed for non-attendance. PDF icon / (424.9 KB)
4 31/03/2017 M/s. Wings Travels No.DDQ-11-2014/Adm-6/ Remand/11/B-2 dt.31.03.2017- The applicant is a "dealer" within the meaning of section 2(8) of the Maharashtra Value Added Tax Act, 2002. PDF icon / (13.37 MB)
5 22/03/2017 Brihan Maharashtra Sugar Syndicate Ltd.No.DDQ11/2013/Adm6/23/Remand2016/B1dt.21.3.2017Split-up of consideration to the extent received on account of movable assets is a "sale" of goods. Schedule 2 enlists plant and machinery which are movable goods and will attract tax PDF icon / (8.89 MB)
6 21/09/2016 HYT Inovative Projects Pvt Ltd-NoDDQ-11/2014/Adm6/7/B-2 dt.21.09.16-Transaction of supply to Ordnance factory Ambajhari, Nagpur, of Motor tube is covered by the description against Heading 9306 as notified for the purposes of the schedule entry C-54. PDF icon / (2.54 MB)
7 07/05/2016 Novo Dental Products Pvt. LtdDDQ 11/2008/Adm3/45/B2 dt.7.5.16Consideration for Authorization Code is the consideration for the transfer of the right to use of the BriteSmile machine.The transaction is not an import.Tax rate is 12.5.Prospective effect request rejected. PDF icon / (5.96 MB)
8 04/05/2016 Surya Multi Products Imports and Exports No.DDQ-11-2014/Adm-6/8/B-1 dt.4.5.16- Solar Road Studs are not covered by the description-Solar photovoltaic modules and panels, for water pumping and other applications. They fall in the residuary schedule entry E-1. PDF icon / (3.67 MB)
9 11/04/2016 Sulabh International Social Service Organisation - DDQ11/2013/Adm6/13, 18/B-1 dt.11.04.16-The applicant is a dealer. Transaction of construction of public toilets and maintenance thereof is a sale. Prospective effect request rejected. PDF icon / (8.72 MB)
10 30/03/2016 Amcor Rigid Plastics India Pvt. LtdDDQ-11/2012/Adm-6/10/B5 dt.30.3.16-PET Preforms fall in entry C54.Applicant has collected tax at 12.5 upto a certain period.Determination would be applicable for and from such transactions wherein tax has not been collected at 12.5. PDF icon / (2.18 MB)
11 30/03/2016 Aras Metal CastingsDDQ11/2015/Adm6/4/B6 dt30.3.16Manufacture of aluminium castings from materials supplied by client is a labour job.When there is use of materials in which there is transfer of property,the transaction would be a works contract.Order is made prospective PDF icon / (2.85 MB)
12 30/03/2016 IBP-Appeal-86-87 MIA-13/2002/Adm5/6/B1 dt.30.3.16-Disallowance of exemption on sales to Fishermen's Cooperative Societies and levy of interest u/s 6A (1) and (2) is upheld. PDF icon / (10.74 MB)
13 30/03/2016 IBP-Appeal-87-88-MIA-13/2003/Adm5/3/B2 dt.30.3.16-Disallowance of exemption on sales to Fishermen's Cooperative Societies and levy of interest u/s 6A (1) and (2) is upheld. PDF icon / (10.39 MB)
14 30/03/2016 IBP-Appeal-95-96-MIA-13/2003/Adm-5/7/95-96/B3 dt.30.3.16-Disallowance of exemption on sales to Fishermen's Cooperative Societies and levy of interest u/s 6A(2) is upheld PDF icon / (11.57 MB)
15 30/03/2016 Convertex Gases Private LimitedDDQ-11/2013/Adm-6/32/B4 dt30.3.16-Heading 2910 as notified for the entry C54 covers ⿿Oxirane (ethylene oxide)⿿ and not the impugned products consisting of ethylene oxide and carbon dioxide in varying proportions.They fall in the entry E1. PDF icon / (4.62 MB)
16 22/03/2016 Photoquip India Ltd DDQ-11-2013/Adm-6/15/B3 dt.22.3.16-LED Downlight is not covered by the description light emitting diodes as notified against Heading 854140 for the purposes of C-56.It falls in the residuary schedule entry E-1. Prospective effect request rejected. PDF icon / (4.68 MB)
17 22/03/2016 Pritam Constructions DDQ/11-2010/Adm.3/18/B-2 dt.22.3.16-Applicant is liable to pay tax on the amount received towards license fees for Facilities and FF and E at the rate of 12.5 per cent being covered by Schedule entry E-1. Prospective effect request rejected. PDF icon / (8.7 MB)
18 09/03/2016 Kapsons Industries Limited-DDQ-11/2012/Adm-6/31/B-1 dt.9.3.16 - Rotor Stamping in loose condition, Stator Stampings in loose condition/loose bunch fall in entry E-1. PDF icon / (1.23 MB)
19 17/02/2016 Eco Foam Products and Services-No.DDQ11/2009/Adm3/24/B-3 dt17.2.16-Rubberised Coir Pad falls in entry C24.Despite the product being covered by entry C24,tax rate on the same would be 12.5 for the period in which the applicant has collected and paid tax @12.5. PDF icon / (1.97 MB)
20 17/02/2016 3A Composites India Pvt LtdNo.DDQ/11-2015/Adm6/5/B4dt17.02.16-ALUCOBOND is Aluminium Composite Panel,the tax rate on which has been decided in the order No.DDQ-11/2012/Adm-6/49-51/B-5 dt.05.01.2015.The application is non-maintainable.Prospective effect request rejected. PDF icon / (7.24 MB)
21 17/02/2016 Eco Foam Products and Services-No.DDQ11/2009/Adm3/24/B-3 dt17.2.16-Rubberised Coir Pad falls in entry C24.Despite the product being covered by entry C24,tax rate on the same would be 12.5 for the period in which the applicant has collected and paid tax @12.5. PDF icon / (1.97 MB)
22 04/02/2016 The Indian Performing Rights Society Limited NoDDQ11/2006/Adm5/82/B1dt.4.2.16Transaction of granting license is a transfer of the right to use/enjoy/exploit the rights contained in the copyrights. It falls in entry C39 of the MVAT Act.Prospective effect request rejected PDF icon / (8.55 MB)
23 04/02/2016 K.K. Nag Ltd No. DDQ/11-2012/Adm.6/17/B-2 dt.4.2.16-Coal, baggasse, briquettes and agro waste are used as fuel and therefore, the provisions of sub-rule (1) of rule 53 would apply and full input tax credit would not be available on these purchases. PDF icon / (2.69 MB)
24 16/12/2015 Etihad AirwaysDDQ11-2013/Adm6/46/B2dt16.12.15Applicant being a purchaser of ATF, the liability to pay Sales Tax into the Govt Treasury is on the seller.Applicant not being liable to pay tax into the Govt Treasury on the transaction,the application is rejected summarily PDF icon / (5.32 MB)
25 05/12/2015 Agro Engineering Industries-DDQ11/2013/Adm6/22/B1 dt5.12.15-Grader (Separator) and Gravity Separator are not agricultural machinery as understood by entry C1. They are post-harvesting machineries. They fall in the entry E-1. Prospective effect request rejected. PDF icon / (3.01 MB)
26 17/11/2015 Venus Petrochemicals (Bombay) Pvt. Ltd.No.DDQ-11/2015/Adm-6/2/B-3-dt.17.11.15-The amount of Rs.1350/- charged in the invoice no.149 of dt.18.09.2012 is a part of the sale price and would be amenable to the levy of tax under the Maharashtra Value Added Tax Act, 2002. PDF icon / (4.91 MB)
27 09/11/2015 Mihir Enterprises-NoDDQ11/2012/Adm6/43/B2dt.9.11.15-Chataka Pataka is not goldfinger as notified under the entry for farsan. Chataka Pataka, Masala Peas-Vatana and Masala Sing fall in E-1. Prospective effect request rejected. PDF icon / (5.46 MB)
28 06/11/2015 SRF LimitedNo.DDQ-11-2013/Adm-6/43/B-1 dt.06.11.15-The description as notified against CETH 3824 for the purposes of the entry C54 does not cover the Refrigerant Blends, namely Floron HFC 404A and Floron HFC 407C.In absence of any specific entry, the products fall in E1 PDF icon / (2.13 MB)
29 27/10/2015 Philips Electronics India Ltd-DDQ-11-2012/Adm-6/16/B-2 dt.27.10.15-T-5 Energy Saver Lamp is a Linear Fluorescent Tube and not a Compact Fluorescent Lamp of entry C-111. It falls in the residuary schedule entry E-1. PDF icon / (1.79 MB)
30 21/10/2015 Rubicon Formulations Pvt. Ltd-No. DDQ 11/2013/Adm-6/8/ B-1 dt.21.10.15-Clipper Lighter Gas is not Liquefied Petroleum Gas for domestic use covered by C-58(b). It falls in the residuary schedule entry E-1. PDF icon / (1.9 MB)
31 14/08/2015 Abrasive Technology and Star Diamond Tools Pvt. Ltd.-No.DDQ/11-2013/Adm.6/33-34/B-2 dt.14.08.15-Diamond/CBN Grinding Wheels and Diamond Dresser are not covered by schedule entry C-53A but fall in the residuary schedule entry E-1. PDF icon / (4.26 MB)
32 14/08/2015 Dhujans Engineering Corporation-No.DDQ-11-2010/Adm-3/32/B-3-dt.14.08.15-Coil Nails are covered by the schedule entry C-107(10) of the MVAT Act,2002. PDF icon / (612.32 KB)
33 10/08/2015 Anant Engineering Products No.DDQ-11/2014/Adm-6/17/B-1 dt.10.08.2015-Fumigation Machine/Air Sterilizer 6224(FogKing Machine) not notified under schedule entry C-107(8). It falls in the residuary schedule entry E-1. PDF icon / (812.19 KB)
34 29/07/2015 Devashree Foods Pvt LtdDDQ11-2012/Adm6/14/B4dt29.7.15DILICIA DAIRY FREE WHIP TOPPING-Not covered by CETH 15179090,1516,1518 as notified for C54.Not an edible oil/vegetable oil/Vanaspati(Hydrogenated vegetable oil.Falls in E1.Prospective effect request rejected. PDF icon / (6.83 MB)
35 28/07/2015 KVR and Co.No.DDQ/11-2014/Adm.6/15/B -3 dt.28.07.2015 - The request for grant for prospective effect is rejected. PDF icon / (3.71 MB)
36 20/07/2015 Supreme Fibre Glass Pvt. Ltd.No. DDQ 11/2013/Adm-6/17/ B-2dt.20.07.2015-Wind Operated Turbo Ventilator, its spare parts are not covered by clause 12 of the notification under schedule entry C-82 but fall in E-1. Prospective effect request rejected. PDF icon / (4.03 MB)
37 07/07/2015 PBA Infrastructure Ltd. No. DDQ-11-2011/Adm-3/6/B-1 dt.07.07.2015-In view of the specific provision in rule 54(b) of the MVAT Rules, 2005, purchases of HSD-EURO III would not be eligible for set-off. Request for prospective effect is rejected. PDF icon / (1.48 MB)
38 06/05/2015 Sunanda Agro Products Ltd. No.DDQ-11/2012/Adm-6/2/B1 dt.06.05.15-Maize Germ is not covered by the schedule entries A-9 and A-41 of the MVAT Act,2002. It falls in entry E-1 of the MVAT Act,2002. Prospective effect request rejected. PDF icon / (3.88 MB)
39 30/04/2015 Ensys Engineers Pvt. Ltd-No.DDQ/11/2014/Adm-6/15/B1 dt.30.04.15-Heat Pump is not a solar energy device under entry A56 but falls in E-1 of the MVAT Act,2002. Prospective effect request rejected. PDF icon / (2.66 MB)
40 05/01/2015 Bharat Petroleum Corporation Limited No.DDQ-11/2013/Adm-6/39/B-1 dt.05.01.2015-Sale of aviation turbine fuel would be covered by schedule entry D-7 of the MVAT Act, 2002, thereby attracting tax at 30. Prospective effect request rejected. PDF icon / (6.2 MB)
41 05/01/2015 Shree Deepak Export No.DDQ-11/2012/Adm-6/05/B-2 dt.05.01.2015-The rate of tax on one sided dotted gloves is 5 percent being covered by the notification issued for the purposes of schedule entry C-81(b) of MVAT Act, 2002. PDF icon / (664.85 KB)
42 05/01/2015 Tru-cut tools India Pvt. Ltd. No.DDQ-11/2009/Adm-3/3/B-3 dt.05.01.2015- Bi-metal Band Saw Blades fall in the residuary entry E-1, thereby attracting tax at 12.5. Prospective effect request rejected. PDF icon / (3.55 MB)
43 05/01/2015 Larsen and Toubro Ltd. No.DDQ-11/2011/Adm-3/20/B-4 dt.05.01.2015-Import of rolling stocks and supply to MMRDA does not constitute a transaction in the course of import u/s 5(2) of CST Act, 1956. It is local sale liable to tax under MVAT Act, 2002. PDF icon / (8.57 MB)
44 05/01/2015 Kevin Impex Pvt. Ltd. No.DDQ-11/2012/Adm-6/49/B-5 dt.05.01.2015-Aluminum Composite Panel is not covered by Central Excise Tariff Heading 7606. Rate of tax is12.5. Prospective effect request rejected. PDF icon / (4.58 MB)
45 26/12/2014 A-1 Confectionaries Company Pvt. Ltd. No.DDQ-11/2012/Adm-6/19/B-6dt.26.12.2014-Waffle is not a bread as understood by schedule entry A-7 of MVAT Act, 2002, but falls in schedule entry E-1, thereby attracting tax at 12.5.Prospective effect request rejected. PDF icon / (957.14 KB)
46 06/12/2014 Red Bull India Private Limited No.DDQ-11/2011/Adm-3/26/B-3 dt.06.12.2014-Red Bull Energy Drink is covered by the schedule entry D-13 of the MVAT Act, 2002, thereby attracting tax at 20. Request for prospective effect is rejected. PDF icon / (4.49 MB)
47 06/12/2014 Tayal pins and Punches No.DDQ-11/2013/Adm-6/42/B-4 dt.06.12.2014-The application is rejected summarily under rule 64(3) (a) and (b) of the MVAT Rules, 2005. PDF icon / (285.16 KB)
48 05/12/2014 Indagro Foods Ltd. No.DDQ-11/2012/Adm-6/23/B-1 dt.05.12.2014-Cake Mixes are covered by the schedule entry C-107(11) (f) of the Maharashtra Value Added Tax Act, 2002, thereby attracting tax at 5. PDF icon / (618.03 KB)
49 05/12/2014 Signature International Foods India Pvt. Ltd. No.DDQ-11/2012/Adm-6/18/B-2 dt.05.12.2014 -The application is rejected summarily under rule 64(3) (a) and (b) of the MVAT Rules, 2005. PDF icon / (442.49 KB)
50 29/11/2014 Cummins India Limited No.DDQ-11/2009/Adm-3/50/B-13/dt.29.11.2014-Application rejected for having become infructuous and for non-attendance. PDF icon / (421.07 KB)
51 28/11/2014 Sky Gournment Pvt. Ltd. No.DDQ-11/2009/Adm-6/43/B-16 dt.28.11.2014-Application rejected for having become infructuous and for non-attendance. PDF icon / (462.03 KB)
52 28/11/2014 Garware Bestretch Ltd. No.DDQ-11/2010/Adm-6/63/B-17 dt.28.11.2014-Application rejected for having become infructuous and for non-attendance. PDF icon / (398.87 KB)
53 28/11/2014 Chawla Interbild Pvt. Ltd. No.DDQ-11/2008/Adm-3/48/B-18 dt.28.11.2014-Application rejected for having become infructuous and for non-attendance. PDF icon / (413.77 KB)
54 28/11/2014 MetroHousing Development Company No.DDQ-11/2010/Adm-3/36/B-5 dt.28.11.2014-Application rejected for non-attendance PDF icon / (283.17 KB)
55 28/11/2014 Shree Gopal Housing and plantation Corporation No.DDQ-11/2012/Adm-6/46/B-6 dt.28.11.2014-Application rejected for non-attendance. PDF icon / (276.96 KB)
56 28/11/2014 Riddhi-Siddhi Developers No.DDQ-11/2013/Adm-6/5/B-7 dt.28.11.2014-Application rejected for non-attendance. PDF icon / (240.63 KB)
57 28/11/2014 Shree Construction No.DDQ-11/2013/Adm-6/10/B-8 dt.28.11.2014-Application rejected for non-attendance. PDF icon / (294.88 KB)
58 28/11/2014 The Nest Construction No.DDQ-11/2013/Adm-6/7/B-9 dt.28.11.2014-Application rejected for non-attendance. PDF icon / (284.89 KB)
59 28/11/2014 Madhu Malti Enterprises No.DDQ-11/2014/Adm-6/16/B-10 dt.28.11.2014-Application rejected for non-attendance. PDF icon / (228.28 KB)
60 28/11/2014 Health Colonies and Construction Private Limited No.DDQ-11/2012/Adm-6/45/B-11 dt.28.11.2014-Application rejected for non-attendance. PDF icon / (277.22 KB)
61 28/11/2014 Mahindra Lifespace development Limited No.DDQ-11/2012/Adm-6/29/B-12 dt.28.11.2014- Application rejected for non-attendance. PDF icon / (263.22 KB)
62 28/11/2014 The Brihan Maharashtra Sugar Syndicate Limited No.DDQ-11/2010/Adm-3/41/B-14 dt.28.11.2014-Application rejected for having become infructuous and for non-attendance. PDF icon / (421.25 KB)
63 28/11/2014 MIRC Electronic Limited No.DDQ-11/2010/Adm-3/37/B-15 dt.28.11.2014-Application rejected for having become infructuous and for non-attendance. PDF icon / (377.98 KB)
64 21/11/2014 Bhawalkar Vermitech Pvt. Ltd No.DDQ-11/2014/Adm-6/2/B-4 dt.21.11.14-BioSanitizer Eco-chip is not a seed as understood for the purposes of the schedule entry A41. It falls in the residuary schedule entry E-1.The request for prospective effect is rejected. PDF icon / (3.7 MB)
65 14/11/2014 QualityTissue Converting Company Pvt. Ltd.,No.DDQ-11-2014/Adm6/18/B2dt.14.11.14Crepe Tissue Paper falls in entry E1 and not C70 for paper.Applicant and other similarly situated dealers would get prospective effect from 05-06 todt2.2.2010 only if conditions are fulfilled PDF icon / (1.34 MB)
66 14/11/2014 Britannia Industries LimitedNo.DDQ/11-2011/Adm3/5/B3dt.14.11.14-Chinese Poha and Healthy Veg. Poha are not covered by the word poha in the schedule entry A39 but fall in E-1, thereby taxable at 12.5 Prospective effect request is rejected. PDF icon / (1.39 MB)
67 10/11/2014 SEBINo.DDQ11/2012/Adm6/15/B1dt10.11.14SEBI is a deemed dealer under clause x of Explanation to definition of dealer u/s 2(8) of MVAT Act for activities of sale of scrap and acquisition and sale of movable property as fixed assets.Prospective effect request rejected PDF icon / (5 MB)
68 20/10/2014 BrihanMaharashtra Sugar Syndicate LtdNoDDQ11/2013/Adm6/23/B4dt20.10.14Business Transfer,Transfer of Licenses agreements are a transaction for transfer of business.Though transaction represents transfer of business,the splitup of the consideration of movables is a sale PDF icon / (10.74 MB)
69 16/10/2014 DFM Foods Ltd No.DDQ 11/2012/Adm-6/3/B-1 dt16.10.2014 - Crax Corn Rings are not notified as a farsan for the purposes of the schedule entry C-94(b) of the MVAT Act,2002.Rate of tax thereon would be 12.5, being covered by the residuary schedule entry E-1. PDF icon / (1.68 MB)
70 16/10/2014 HotelAmarjit Resorts Pvt. LtdNo.DDQ11/2011/Adm-3/23/B2dt16.10.2014-Transactions represent the consideration received for the supply of the food and drinks.For all periods,the amounts collected in the invoices would form the sale price.Prospective effect request rejected PDF icon / (5.38 MB)
71 16/10/2014 ACECalderys Ltd NoDDQ11/2009/Adm-3/38/B-3dt.16.10.14-Products WHYTHEAT A,WHYTHEAT A(SUPREME),ACCMON 80 (special),ACCRAM MS-84,ACCPLAST 55,ACCPLAST 80 AL are the Refractory monolithics and would therefore, merit classification under schedule entry C3 of MVAT Act,2002 PDF icon / (5.82 MB)
72 07/08/2014 VEDPMC LTD.DDQ11/2010/Adm3/38/B1dt7.8.14Sale price under invoice no1226 dt15.7.10 would include freight, handling, octroi and other incidental charges and all other charges being incurred at the time of or before delivery of the goods.prospective effect request rejected PDF icon / (3.29 MB)
73 25/07/2014 Painterior(India)DDQ11/2010/Adm3/29/B-4dt25.7.14-Contract for Repairs to building is not construction contract.Does not fall in notification under Expln to section 42(3) of MVAT Act, Prospective effect request rejected. PDF icon / (612.35 KB)
74 18/07/2014 NeulifeNutritionDDQ-11/2009Adm3-28/2014-dm6-06/B-3/18.7.14-100percent WheyGold,Platinum Hydro Whey,Zero Carb Isobest,100percent WheyProteinProfessional,PRO Complex Gainer,Serious Mass,True Mass,Jumbo,Jumbo Professional,Syntha6nt powders which make nonalcoholic beverages PDF icon / (1.34 MB)
75 09/07/2014 Narendra Udyog DDQ-11-2009/Adm-3/63/B-1 dt.09.07.2014 Paint Remover and PVC Solvent Cement are covered by the residuary entry E-1 of the MVAT Act,2002, thereby attracting tax at 12.5. PDF icon / (149.96 KB)
76 09/07/2014 Grass Impex Pvt. Ltd No.DDQ-11/2009-452012/Adm-6/Remand/73/B- 2 dt.9.7.14-Safety and SecurityFilm, Solar Control Film and Decorative Film of the Brand LLumar fall in the residuary entry E-1. Prospective effect request is rejected. PDF icon / (787.19 KB)
77 24/06/2014 Nuclieonz Tech - Systems P Ltd. No. DDQ-11/2011/Adm-3/13/B-1 Mumbai, dt.24.06.2014 - The application is rejected summarily for reasons of non-compliance of communications and non-attendance. PDF icon / (34.1 KB)
78 07/05/2014 Viral Trading Company No.DDQ-11/2009/Adm-3/61/B-3 dt.07.05.2014 The application is rejected summarily under rule-64(3)(a) and (b) of the MVAT Rules, 2005. PDF icon / (44.39 KB)
79 02/05/2014 The Kohinoor Tarpaulin Industries No. DDQ-11/2011/Adm-3/9/B-2 dt2.5.2014 The applicant has placed a request for prospective effect after passing of the determination order in his case. Hence, the application is rejected, being non maintainable. PDF icon / (66.42 KB)
80 02/05/2014 Asian Paints No.DDQ-11-2010/Adm-3/56/B-1dt.2.5.14-Clause (f) of rule 54 of MVAT Rules,2005 disentitles applicant from claiming set-off on the purchase bill No.GE-460/07-08 dt.11.03.2008, of Duty Free Import Authorization License. Prospective effect request rejected. PDF icon / (66.42 KB)
81 16/04/2014 BPCLDDQ-11-2013/Adm-6/35/B-2dt.16.4.14-Purchases of capital assets are subject to set off reduction u/r 53(3)(b). Retention is to be made from the total set-off otherwise available in respect of the specified manufactured goods Prospective effect request rejected PDF icon / (853.02 KB)
82 04/04/2014 The GL Hotels Limited DDQ-11/2007/Adm-3/42/B-1 Mumbai, dt.04.04.2014 The application is rejected summarily under rule-64(3)(a) and (b) of the MVAT Rules, 2005 PDF icon / (36.32 KB)
83 28/03/2014 Stressed Assets Stabilization FundDDQ-11-2014/Adm-6/1/B-2dt.28.3.14Being deemed dealer under sub-clause x of Explanation to section 2-clause 8 of the MVAT Act,applicant is liable for registration under MVAT. Movable goods sold within State are liable to tax under MVAT PDF icon / (1.39 MB)
84 21/03/2014 UltraTech Cement Limited No. DDQ-11-2008/Adm-3/36/B1dt.21.3.14-In view of the specific provision in rule 54(b) of the MVAT Rules, 2005, purchases of HSD-EURO III would not be eligible for set-off. Request for prospective effect is rejected. PDF icon / (156.96 KB)
85 01/02/2014 Ferreterro India DDQ 11/2012/Adm-6/6/ B-1 dt.01.02.2014- Narrow Woven Fabric Sling is not covered by the Central Excise Tariff Heading 5911and is taxable at 12.5, being covered by the residuary entry E-1 of the MVAT Act,2002. PDF icon / (227.46 KB)
86 04/01/2014 Shivam Trading Company-DDQ-11/2010/Adm-3/40/B1dt.04.01.14-Guidewire is not a part of Pacemakers. The product gets covered by the residuary entry E-1, thereby taxable at 12.5.Request for prospective effect is rejected. PDF icon / (396.4 KB)
87 30/12/2013 Lalbagcha RajaNo.DDQ/11-2012/Adm.6/30/B-2dt.30.12.13-Applicant is a 'dealer' for the purpose of section 2(8).Activity to auction the articles, ornaments, offerings of Gold and Silver amounts to sale under MVAT Act, 2002. Request for prospective effect is rejected. PDF icon / (308.54 KB)
88 18/12/2013 Nelco Ltd.DDQ 11/2008/Adm-3/14/ B-1dt.18.12.13-Unattended Ground Sensors-not covered by the description Signal Generators against CETH85432090 notified for C56. In the absence of a specific entry, the product gets placed in the residuary entry E-1. PDF icon / (287.64 KB)
89 30/11/2013 KalyanKetiToll Pvt Ltd,KalyanToll Highway Pvt Ltd,Kalyan Infratech Pvt. Ltd.,Keti Sangam Infrastructure (I) Ltd.,Kalyan Toll Infrastructure Ltd.DDQ-11-2012/Adm-6/32-34,36,40/B-2-6dt.30.11.13-As asstt orders are passed, the applications are non-maintainable u/s 56(4) PDF icon / (646.13 KB)
90 30/11/2013 LGElectronics India Pvt Ltd NoDDQ-11/2011/Adm.3/16/B-7dt.30.11.13-sale of goods by LG International Singapore to LG Electronics India Pvt. Ltd. Pune by effecting delivery through duly authorized warehousing agent from FTWZ, Maharashtra is not a sale u/s 5(2) of CST Act PDF icon / (1.08 MB)
91 25/11/2013 GlaxoSmithKline Consumer Healthcare Ltd. No.DDQ-11-2010/Adm-3/01/B-1dt.25.11.2013-The product Breathe Right Nasal Strip is not Bandages and dressings of entry C-29A(b) but falls under entry E-1. Prospective effect request rejected. PDF icon / (189.69 KB)
92 24/10/2013 Atlanta Ltd No.DDQ/11-2008/Adm.3/15/B1dt.24.10.13-Liability under MVAT Act,2002 in respect of EPC Agreement of carrying out the construction and execution work is the responsibility of the applicant. Tax liability is to be calculated with regard to the contract price. PDF icon / (1.28 MB)
93 05/09/2013 Sun Systems DDQ 11/2010/Adm-3/08/ B-4 dt.05.09.2013 H. UPS 800 S/W Falcon not an UPS in the first place and therefore could not be placed in the entry C56 for IT products. PDF icon / (488.47 KB)
94 03/09/2013 GAIL- DDQ-11-2011/Adm-3/18/B-1 dt3.9.13-Sale of LPG by GAIL to HPCL by lnvoice No.MA004001 dt7.4.09 is taxable at 12.5-entry E-1 There is an express stipulation that the entry would cover only sale of LPG for domestic use which cannot be envisaged in the transaction. PDF icon / (491.06 KB)
95 03/09/2013 SVRR-DDQ11/09/Adm-3/65/B2dt3.9.13-Swami Vivekananda Udyogalaya not deemed dealer due to Exception II to Explanation to sec 2(8) so long as activities of mfg, buying or selling goods are in performance of functions for achieving objects of the educational institution. PDF icon / (443.18 KB)
96 03/09/2013 Crompton DDQ 11/09/Adm-3/30/ B3dt3.9.13 600 VA, Pure Sine Wave Home not an UPS in the first place and therefore could not be placed in the entry C56 for IT products. PDF icon / (500.06 KB)
97 20/07/2013 Manojkumar Puranmal Agrawal-No.DDQ-11-2011/Adm-3/8/B8 dt.20.07.13-The product 'Mahua Flower ' which is informed to be a dried mahua flower sold through invoice No.121, dt.05.04.2010 would be covered byentry C-44 of the MVAT Act, 2002 PDF icon / (65.25 KB)
98 10/07/2013 Bharat Milling Industries No.DDQ-11/2011/Adm-3/27/B-7 dt.10.07.2013-The application for grant of prospective effect made after passing of the determination order is rejected, being non maintainable. PDF icon / (441.37 KB)
99 09/07/2013 Lotus ElectricalsDDQ-11-2011/Adm-3/19/B-5 dt.09.07.13-'Lotus' make Copper Terminals is a terminal and not a connector as specified in the notification for IT products for entry C-56.Would be covered by the entry E-1. Prayer for prospective effect is rejected. PDF icon / (625.3 KB)
100 09/07/2013 Zamil Steel Buildings India Pvt. Ltd. No.DDQ-11/2010/Adm-3/39/B6 dt.09.07.13-Rigid Frame Column, a component of Pre-fabricated Steel Buildings would not be steel structural within the meaning of clause (v) of schedule entry C-55. Falls in entry E-. PDF icon / (562.19 KB)