वादग्रस्त प्रश्नांवर निर्णय

Sr No Date Subject File Type/Size
101 02/07/2013 Marico Ltd No.DDQ-11/2010/Adm-5/53/B-1dt.2.7.13-Revive Liquid Stiffener, used for stiffening of clothes is not starch covered by C93. Not Dextrins or Modified Starches of 3505 nor Polymers of vinyl acetate in primary forms of 3905 Prospective effect request reject
102 02/07/2013 SVIspat DDQ 11/2010/Adm-3/35/ B-2 dt.2.7.13.Carboriser, not a separate chemical element nor a separate chemically defined compound.Not covered by CETH2803.Product mix of CPC,RPC Metallurgical Coke,Graphite fines,carbon dust, a new commercial commodity.Not covered byC22
103 02/07/2013 Applied Nutrition ScienceNo.DDQ/11-2010/48/B-3dt.2.7.13special purpose powders Creagen,Glutagen,Promass,Carbo8000,Ans' Mass Gainer,Ans' Mega Amino Mass,Glucogen Ace,Glucogen Sport,Ans' Healthy Weight Gainer,Reco'rade not powders frm which nonalcoholic beverages prepared
104 02/07/2013 Moneto Plasti-fab.DDQ-11-2010/52/B4dt.2.7.13Sugarcane Seed Treatment Kit-not vermi-compost bed.not notified for A1. Advertised by Agricultural Department, Mah. State as useful in raising productivity,yield of sugarcane seeds. Being agricultural implement, covered by C-1
105 04/03/2013 M/s.Raj Refreshment No.DDQ-11/2009/Adm-3/32/B-1 Mumbai,dt.04.03.2013-The application is rejected summarily under rule-64(3)(a) and (b) of the MVAT Rules, 2005.
106 04/03/2013 M/s. Gardner Glass Industries No.DDQ-11/2006/Adm-5/22/B- 2 Mumbai,dt.04.03.2013-The application is rejected summarily under rule-64(3)(a) and (b) of the MVAT Rules, 2005.
107 04/03/2013 M/s.A-1 Pouches (India)No.DDQ-11/2011/Adm-3/01/B-3 Mumbai, dt.04.03.2013-The application is rejected summarily under rule-64(3)(a) and (b) of the MVAT Rules, 2005.
108 04/03/2013 M/s.A-1 Pouches (India) No.DDQ-11/2011/Adm-3/02/B- 4 Mumbai, dt.04.03.2013-The application is rejected summarily under rule-64(3)(a) and (b) of the MVAT Rules, 2005. PDF icon / (27.78 KB)
109 04/03/2013 M/s. Acuprint Systems NoDDQ-11/2006/Adm-5/21/B-5 Mumbai, dt.04.03.13- Section 56 does not provide for a clause requiring determination of the correctness of the deductions made under rule 58. The application is rejected as non-maintainable for want of cause of dispute. PDF icon / (116.53 KB)
110 04/03/2013 M.H.Enterprises, Paper Kraft Mfg.(I) Pvt Ltd NoDDQ-11-2010/Adm-3/10,16 B-6 Mumbai dt04.03.13-Toilet Paper Roll,Face Tissue Paper,Paper Napkin,Tissue Paper Cleen/Party Pack/Mini Fresh/Parlour/Maharaja/Roll Cleen,Facial Tissue Cleen not paper of C-70, taxable under E1 PDF icon / (753.52 KB)
111 04/03/2013 M/s. Ace LPG Car Kits Pvt. Ltd. No.DDQ-11-2010/Adm-3/31/B-7 Mumbai dt04.03.13-Multivalve is covered under E-1.
112 05/12/2012 Wagh Sculptors No.DDQ-11/2009/Adm-3/42/B-1dt.5.12.12-Preparation of the bust in bronze as per model duly approved by the party at applicant's premises is a 'sale' as defined under the MVAT Act. Sale price shall be in accordance with definition u/s 2(25) of the MVAT Act
113 05/12/2012 Bayer Pharmaceuticals Pvt.Ltd.No.DDQ-11-2010/Adm-3/43/B-2dt.05.12.12.In DDQ dt.20.11.98 in the applicants case under BST Act, held -Asuntol soap for dogs not drugs. Similar claim under MVAT Act rejected/prospective effect rejected. Held-would not revisit earlier DDQ.
114 18/10/2012 YashodaLab No.DDQ-11-2009/Adm-3/26/B-2 dt.18.10.2012- 'Kala Manjan-30 gm Glass Bottle' is not covered by entry C-29(a) of the MVAT Act for drugs but covered by the residuary schedule entry 'E-1'. Prospective effect rejected.
115 18/10/2012 Atos Origin No.DDQ-11-2010/Adm-3/9/B-3 dt.18.10.2012-Services in the nature of work for hire rendered for customization and development of software fall within the definition of sale under the MVAT Act.
116 11/10/2012 Indorama SyntheticsNo.DDQ-11-2007/Adm-6/6/B-1dt.11.10.12Applicant entitled to refund on goods used as fuel in mfg. of taxable goods u/r79(1) and u/r79(2)(i). Amt. equal to refund claimed u/r 79(2) shall have to be considered towards monetary ceiling available PDF icon / (255.04 KB)
117 29/08/2012 BPCL No.DDQ-11-2012/Adm-6/13/B-3 dt.29.08.2012 - There is no completed sale or purchase to decide. Therefore, the application dt.16.5.2012 is rejected being non-maintainable.
118 14/08/2012 Buildon No. DDQ 11/2012/Adm-6/15-A/ B-2 dt.14.08.2012 - The product Gypsum Powder (BUILDON GYPSUM PLASTER ONE COAT) is covered by the residuary entry E-1 and not by schedule entry C-41 of the MVAT Act, 2002. Calcination of gypsum results in formation of plasters.
119 08/08/2012 IOC No.DDQ-11-2012/Adm-6/12/B-1 dt.08.08.2012 - There is no completed sale or purchase to decide. Therefore, the application dt.16.5.2012 is rejected being non-maintainable.
120 28/06/2012 Indrajit Industries. TIN 270503700509V, DDQ No. 11.2009/Adm-3/49/B-4 dt. 28.6.2012. Heat treatment salts held as covered by schedule entry E-1. Under section 56 (1) (e) of the MVAT Act, 2002.
121 28/06/2012 Elkon Private Ltd. TIN 27410012575V DDQ No. 11.2009/Adm-3/60/B-5, dt. 28.6.2012. The application is rejected Under Rule-64 (3) (a), (b) and (d) of the MVAT Rules,2005
122 15/06/2012 Fedders Lloyed corporation Ltd. TIN 27190591495V, DDQ No. 11.2010/Adm-3/ 46/B-3 dt. 15.6.2012, Held that contract for electrification of rail tracks is a separate contract from laying of rail tracks and notification dt. 30.11.06 is not applicable.
123 06/06/2012 Gaylord Restaurant TIN 27180003147V DDQ No. 11.2006/Adm-3/70/B-2, dt. 6.6.2012, It is held that bread sold through invoice no. 2764, dt. 9.2.10 to customer for home consumption is covered by schedule entry A-7.
124 02/06/2012 S Tech Computers TIN 2761034499V DDQ-11/2009/Adm-3/39/B-1 dt. 2.6.2012 The application is rejected summarily under Rule 64(3)(a) (b) and (d) of the MVAT Rules, 2005.
125 21/05/2012 BPCL (01-02) (Lic. No. MST-2/A-4, Order no. MIA-13/2009/Adm-3/1/B-9 dt. 21.5.12) Held:- The appropriate appellate authority is the Tribunal for deciding the appeal as per amended rule 21 of MST Rules. PDF icon / (266.83 KB)
126 16/05/2012 IBP(Lic. No MST/IF-15 and 20, Order No.MIA-13.2003/Adm-5/7/94-95/B-7 dt.16.5.12) The directions of the appeal authority rendering the case for inspection rendered infructuous due to fresh inspection granted at this stage. The order of the Asstt. Authority is confirmed. PDF icon / (941.17 KB)
127 16/05/2012 IBP (Lic. No MST/IF-15 and 20, Order No.MIA-13.2003/Adm-5/7/91-92/B-8 dt 16.5.12) Order of the assessing authority under the MST Act for the year 91-92 confirmed. Amongst other issues disallowance of sales to fishermens soc confirmed. PDF icon / (902.38 KB)
128 11/05/2012 HPCL(96-97)(Lic.No.MST/IF-8,OrderNo.MIA-13.2003/Adm-5/13/B-3dt.11.5.12) Disallowance of sales to fishermens societies is confirmed, PT levied u/r 15(2)(b) is modified. Certain interstate sale transactions held as local sale. The credit of RPO Rs. 12,56,445/- is allowed PDF icon / (453.62 KB)
129 11/05/2012 HPCL (95-96) (Licence No. MST/IF-8, Order No. MIA-13.2003/Adm-3/2/95-96/B-4 dt. 11.5.12) The order of the first appellate authority is confirmed. PDF icon / (378.31 KB)
130 11/05/2012 HPCL (Licence No. MST/IF-8, Order No. MIA-13.2003/Adm-3/2/94-95/B-5 dt. 11.5.12) The order of the first appellate authority is confirmed. PDF icon / (370.65 KB)
131 11/05/2012 BPCL(90-91)(Lic.No.MST/1B/1MST/2A-4,Order No.MIA-13.2003/Adm-3/8/B-6 dt. 11.5.12) The directions of the appeal authority rendering the case for inspection rendered infructuous due to fresh inspection granted at this stage. The order of the Asstt. Authority is confirmed. PDF icon / (518.35 KB)
132 09/05/2012 BPCL(96-97)(Lic.No.MST/2A-4,Order.No.MIA-13.2003/Adm-5/5/B-1dt.9.5.12) Certain interstate sale transactions held as local sale. The sale of ATF to the international airlines is of duty paid and not bonded ATF. P.T on turnover of consignment transfer is levied u/r15(2) b PDF icon / (243.76 KB)
133 09/05/2012 BPCL(91-92)(Lic.No.MST/1B/1MST/2A-4, Order No. MIA-13.2003/Adm-3/9/B-2 dt. 9.5.12) The directions of the appeal authority rendering the case for inspection rendered infructuous due to fresh inspection granted at this stage. The order of the Asstt. Authority is confirmed PDF icon / (517.31 KB)
134 26/04/2012 BPCL(93-94)(Lic.No.MST/1B/1MST/2A-4,Order No.MIA-13.2003/Adm-3/11/B-6 dt. 26.4.12) The directions of the appeal authority rendering the case for inspection rendered infructuous due to fresh inspection granted at this stage. The order of the asstt. authority is confirmed PDF icon / (557.75 KB)
135 26/04/2012 BPCL(94-95)(Lic.No.MST/1B/1MST/2A-4,OrderNo.MIA-13.2003/Adm-3/12/B-7 dt. 26.4.12) The directions of the appeal authority rendering the case for inspection rendered infructuous due to fresh inspection granted at this stage. The order of the Asstt. Authority is confirmed PDF icon / (569.59 KB)
136 26/04/2012 BPCL(92-93)(Lic.No.MST/1B/1MST/2A-4,Order No.MIA-13.2003/Adm-3/10/B-8 dt. 26.4.12) The directions of the appeal authority rendering the case for inspection rendered infructuous due to fresh inspection granted at this stage. The order of the Asstt. Authority is confirmed PDF icon / (542.65 KB)
137 25/04/2012 IBP (Lic. No MST/IF-15 and 20, Order No.MIA-13.2003/Adm-5/7/93-94/B-4 dt 25.4.12) The directions of the appeal authority rendering the case for inspection rendered infructuous due to fresh inspection granted at this stage. The order of the asstt. authority is confirmed. PDF icon / (949.73 KB)
138 25/04/2012 IBP (Lic. No MST/IF-15 and 20, Order No.MIA-13.2003/Adm-5/7/92-93/B-5 dt 25.4.12) ) Order of the assessing authority under the MST Act for the year 92-93 confirmed and suitably modified. Amongst other issues disallowance of sales to fishermens soc confirmed. PDF icon / (977.91 KB)
139 19/04/2012 Pushpam Foods and Beverages Pvt Ltd, DDQ No. 11-2010/Adm-3/17/B-3, dt. 19.4.12, Held Non-Alcoholic Carbonated Fruit Beverages of different flavours such as Apple, Wild berry etc would be covered by entry E-1 upto 30.4.11 and will be covered by entry D-13 thereafter.
140 16/04/2012 BPCL (Licence No.MST/2A-4, Order No. MIA-13.2003/Adm-5/6/B-3 dt. 16.4.12) Disallowance of sales to fishermens societies, levy of tax on negative stock and levy of interest confirmed. PDF icon / (235.46 KB)
141 07/04/2012 APW President Systems Ltd, DDQ No. 11/2008/Adm-3/46/B-1, dt. 7.4.12, Held Rack and Patchrack for servers not covered by entry C-56. Taxable at the rate of 12.5 percent.
142 07/04/2012 Bharat Milling Industries TIN 2740016626V, Order no. DDQ-10/2011/Adm-3/78/B-2 dt. 7.4.12, The application for rectification of mistake is partly allowed u/s 24 of MVAT Act.
143 04/04/2012 IBP (Licence No. MST/IF-15 and 20, Order No. MIA-13.2003/Adm-5/7/89-90/B-2 dt 4.4.12) Order of the assessing authority under the MST Act for the year 89-90 confirmed and suitably modified. Amongst other issues disallowance of sales to fishermens soc confirmed. PDF icon / (950.38 KB)
144 03/04/2012 IBP (Licence No. MST/IF-15 and 20, Order No. MIA-13.2003/Adm-5/7/90-91/B-1 dt 3.4.12) Order of the assessing authority under the MST Act for the year 90-91 confirmed and suitably modified. Amongst other issues disallowance of sales to fishermens soc confirmed. PDF icon / (954.1 KB)
145 14/03/2012 Gold Colour Lab TIN 27850154441V, DDQ-11-2008/Adm-3/42/B-6 dt 14.3.2012 Held- Activity of taking photographs, developing negatives, reprinting of photographs is a sale under section 2(24) of MVAT Act.
146 12/03/2012 Diksha Agro TIN 27570598658V, DDQ No. 11.2008/Adm-3/28/B-3, dt. 12.3.2012, Held- Nutrifish and Krishak - fish based product held as fertilizer and not manure.
147 12/03/2012 Alok Industries Ltd. TIN 27770317442V, DDQ No. 11.2008/Adm-3/43/B-4, dt. 12.3.2012, Held- Furnace Oil used to produce steam is used as fuel and subject to reduction u/r. 53(1). PDF icon / (110.58 KB)
148 12/03/2012 Ambika Industries TIN 27590007626V, DDQ No. 11.2010/Adm-3/2/B-5, dt. 12.3.2012, Held- Chunni is cattlefeed covered by entry A-4.
149 09/03/2012 IPCA Laboratories Ltd. TIN 27510370644V DDQ No. 11.2009/Adm-3/18/B-1, dt. 9.3.2012, Held- Set off available on purchases transferred to branches outside the State subject to retention u/r. 53(3).
150 09/03/2012 Switch-O-Matics (I) Pvt. Ltd. TIN 27340263601V, DDQ No. 11.2009/Adm-3/2/B-2 dt. 9.3.2012, Held- Application rejected u/r. 64(3)(b) of the MVAT Rules for lack of evidence.
151 24/02/2012 Lokmat TIN 27080013678V DDQ-11-2008/Adm-3/44/B dt.24.2.12 Held 1)No set-off on purchase of consumables or of goods treated as capital assets u/r 54 (d) 2)Set-off can be claimed u/r 53(6) only on purchases corresponding to the sale of waste news print.
152 18/02/2012 Madras Auto Service TIN 27870000973V DDQ-11/2008/Adm-3/33/B-1 dt. 18.2.12, Held rate of tax on Wheel Disc made of Iron and Steel would be covered by schedule entry C-55 (xiv). PDF icon / (113.26 KB)
153 30/01/2012 M.I. Trading TIN 27870571915V DDQ-11/2007/Adm-/20/B-5 dt. 30.1.12 The application is rejected summarily under Rule 64(3)(a) and (b) of the MVAT Rules, 2005.
154 27/01/2012 HPCL (Licence No. MST/IF-8, Order No. MIA-13.2002/Adm-5/4/B-1 dt. 27.1.12) Order of the assessing authority under the Motor Spirits Taxation Act for the year 85-86 confirmed. However credit of RPO Rs. 228165/- is allowed.
155 27/01/2012 Pankaj Trading Company TIN 27900383476V Corrigendum DDQ-11-2006-/Adm-3/57/COR/B-2 dt. 27.1.12 on page no. 4, in the operative part of the determination order, the words and figure taxable at the rate of 5 percent should be read as taxable at the rate of 4 percent .
156 27/01/2012 IOCL TIN 278903937150V DDQ-11-2010/Adm-3/28/B-3 dt. 27.1.12. Held rate of tax on sale of HSD to ONGC would be as per notification no. VAT-1505.CR-107/Taxation-1 dt. 1.6.05 issued u/s 41(4) of the MVAT Act.
157 27/01/2012 Tara Corporation TIN 27600363562V DDQ-11-2010/Adm-3/34/B-4 27.1.12 Held 1)Garment processing would not qualify for benefits provided under notification no. VAT-1507/CR-70/Taxation-1 dt. 21.2.08 2) As per rule 58,deduction is applicable upto 25 percent of contract value
158 20/01/2012 Sujata Painters TIN 27290409177V DDQ-11-2007/Adm-3/16/B-1 dt 20.1.12 Held 1) Service Tax forms part of sale price 2) As per Rule 58 after legitimate deduction remainder is sale price 3) Set-off is applicable as per Rule 53 and 54 of MVAT Rules 4) Epoxy resin entry C-54
159 26/12/2011 Sarvodaya Printed Products TIN 27140408920V DDQ No 11.2006/Adm-3/63/B-5 dt 26.12.11 Held (a) Supply of 'Glass Transfer' is a sale and not a contract of work (b) It is covered by entry E-1 (c) Set-off on raw material is applicable as per Rule 53 and 54 of MVAT Rules 2005 PDF icon / (494.31 KB)
160 12/12/2011 Sundaram Edusys Pvt. Ltd. TIN 27770753263V DDQ No. 11.2010/Adm-3/49/B-3, dt. 12.12.2011 Held 'E-class' is covered by entry C-56. Prospective Effect - Rejected. PDF icon / (410.92 KB)
161 12/12/2011 Ricoh India Ltd TIN 27080505662V DDQ No11.2005/Adm-5/63/B-4,dt12.12.11 Held a) Digital multifunctional product E-1 b) Comp. care contract is works contract c) AMC is works contract d) Tax on ongoing contract as per sec 96(1)(g). e) Tax on going lease as per sec 96(1)(f) PDF icon / (457.51 KB)
162 12/12/2011 HPCL (Licence No. MST/IF-8, Order No. MIA-13.2003/Adm-5/1/B-1 dt. 12.12.2011) Order of the assessing authority under the Motor Spirits Taxation Act for the year 86-87 confirmed. PDF icon / (371.43 KB)
163 02/12/2011 Indo Bakels Pvt Ltd TIN 27920014089V DDQ-11-2008/Adm-3/49/B-1 dt 2/12/11 Decision- Bakels Blueberry Flav Fillings-L, Bakels Mango Pie Fillings-L, Bakels Mango Strawberry Pie Fillings-L, Bakels Kiwi Fruit Fillings-L,Bakels Orange Pie Fillings-L, are covered by entry E-1 PDF icon / (116.96 KB)
164 02/12/2011 Indo Bakels Pvt Ltd TIN 27920014089V DDQ-11-2008/Adm-3/50/B-2 dt 2/12/11 Decision- Bakels Blueberry Fillings-M, Deli Strawberry Filling, Deli Dark Cherry Filling are covered by entry E-1. PDF icon / (209.69 KB)
165 04/11/2011 Control Print (India) Ltd, TIN 27890378777V DDQ No.11/2006/Adm-5/33/B-3, dt. 4.11.2011 HELD "Ink Jet Printer" is covered by entry E-1 PDF icon / (337.89 KB)
166 02/11/2011 IOCL- TIN 27890393715V, DDQ11/2011/Adm-3/15/B-1 dt. 2.11.2011 Held "SERVOSYNGEAR 460RR" are covered by entry E-1. PDF icon / (281.52 KB)
167 02/11/2011 Sarvodaya Industries, TIN 27030400202V DDQ No. 11/2006/Adm-3/59/B-2, dt. 2.11.2011, The application is rejected summarily under Rule 64(3)(a) and (d) of the MVAT Rules, 2005. PDF icon / (65.93 KB)
168 24/10/2011 BPCL- Appeal order 1998-99 under Motor Spirit Act 1958, held that after amendment to Rule 21 of Mototr Spirit Rule, the Tribunal is the appropriate authority against assessment order passed by Dy. Collector. PDF icon / (322.51 KB)
169 14/10/2011 Pankaj Trading Co, TIN 27900383476-V, DDQ No. 11/2006/Adm-3/57/B-4, dt. 14.10.2011, Held "Yumo Synthetic Paper" is classified under schedule entry C-54. PDF icon / (145.36 KB)
170 14/10/2011 Precious Alloys Pvt Ltd, TIN 27810262227-V, DDQ No. 11/2007/Adm-3/47/B-5, dt. 14.10.2011, Held "Silver Grains" is classified under schedule entry E-1. PDF icon / (165.54 KB)
171 14/10/2011 Maharashtra Engineering R.C. no. 416209/S/63, DDQ No. 11/2010/Adm-3/61/B-6, dt. 14.10.2011, the application stands rejected being devoid of any merits. PDF icon / (120.52 KB)
172 12/10/2011 Industrial Packers., TIN No. 27590005783/V, DDQ No. 11/2009/Adm-3/4/B-3, dt. 12.10.2011, The application is rejected summarily under Rule 64(3)(a) and (d) of the MVAT Rules, 2005. PDF icon / (68.76 KB)
173 10/10/2011 MMTC Ltd., TIN NO. 27770000058/V, DDQ No. 11.2007/Adm-3/48/B-1, dt. 10.10.2011 , The determination application filed by applicant is dismissed as withdrawn. PDF icon / (101.14 KB)
174 10/10/2011 Do-All Engineers Pvt. Ltd., TIN No. 27650005459/V, DDQ No. 11/2008//adm-3/12/B-2, dt. 10.10.2011, The application is rejected summarily under Rule 64(3)(d) of the MVAT Rules, 2005. PDF icon / (64.42 KB)
175 06/09/2011 Orthofit Inc.(No.DDQ-11/2007/Adm-3/15/B-6 Mumbai, dt.6.9.2011).The application is rejected summarily u/r.64(3)(a) as the application was incomplete PDF icon / (65.26 KB)
176 06/09/2011 Manohar Industries (TIN-27270091901V, No.DDQ-11/2010/Adm-3/20/B-4 Mumbai, dt.6.9.2011).Held that 'Peacock Brand Phenyl' is not covered by schedule entry C-54 but it is covered by residual entry E-1. PDF icon / (307.58 KB)
177 06/09/2011 Polco Creation Pvt. Ltd.(TIN-27060004765V,No.DDQ-11/2008/Adm-31/B-5 dt.6.9.2011). The application is rejected being non maintainable under the provision of Section 56 (4) of the MVAT Act. PDF icon / (99.65 KB)
178 05/09/2011 Sapna Poly Plast (TIN-27840020147V, No.DDQ-11/2007/Adm-3/24/B-1 Mumbai, dt.5.9.2011).The application is rejected u/r.64(3)(a) as the application was incomplete. PDF icon / (59.65 KB)
179 05/09/2011 Advinus Therapeutics Pvt. Ltd.(TIN-27780506635V, No.DDQ-11/2008/Adm-3/8/B-2 Mumbai, dt.5.9.2011). The application is rejected being non maintainable under the opening clause of Section 56 of the Act. PDF icon / (86.95 KB)
180 05/09/2011 Bharat Milling Industries (TIN-27540016626V,No.DDQ-11/2008/Adm-3/21/B-3 , dt.5.9.2011). i) Held that 'PVC Shrinkable sleeves' are covered by schedule entry C-54 taxable 5 percent ii) 'PVC Caps seals' are covered by residual entry E-1 taxable 12.5 percent. PDF icon / (227.19 KB)
181 30/08/2011 M/s R. K. Rim Pvt LTD. DDQ No-11/2010/Adm-3/60/B-4 dated 30/08/2011. Issue-Classification and rate of tax applicable on the item 'E-Bike-Matrix' PDF icon / (102.29 KB)
182 08/08/2011 Alimex (DDQ-11-2006/Adm-3/19/B-3, dt 8.8.2011). Held that applicant is a dealer qua his transaction of printing on paper supplied by customer. PDF icon / (389.1 KB)
183 03/08/2011 Three Aces Wines,(DDQ.11.2007/Adm-3/28/B-2 dt. 3.8.2011). Whether tax payable on MRP or on actual sale price of liquor? Decision-Application rejected under Rule 64(3)(d) of MVAT Rule 2005. PDF icon / (82.45 KB)
184 01/08/2011 Rudralife, (TIN. 27290083548V, DDQ.11.2009/Adm-3/36/B-1 dt. 1.8.2011). Held that Rudraksha is covered by residuary entry E-1. PDF icon / (153.2 KB)
185 20/07/2011 M/s. Rambhad Electro-Magnetic Products Pvt. Ltd., DDQ No. DDQ-11/2006/ Adm-3/72/B-6,dt.20.7.2011, Issue- whether Sale?, Decision- Application rejected under Rule 64(3)(d) of the MVAT Rule 2005. PDF icon / (51.71 KB)
186 20/07/2011 M/s. Power Controls, DDQ No. DDQ-11/2006/Adm-3/75/B- 7, dt.20.7.2011, Issue- whether Sale?, Decision- Application rejected under Rule64(3)(d) of the MVAT Rule 2005. PDF icon / (56.25 KB)
187 16/07/2011 M/s. Sanjay Kharote and Associates, DDQ No. DDQ-11/2007/Adm-3/09/B- 4, dt. 16.7.2011, Issue- Rate of tax on PVC solvent cement and paint remover, Decision- Application rejected under Rule 64(3)(a) and (b) of the MVAT Rule 2005. PDF icon / (15.05 KB)
188 16/07/2011 M/s. Melfra Exhibits and V.M.,DDQ No.DDQ-11/2006/Adm-3/85/B-5, dt. 16.7.2011, Issue- whether Sale?, Decision- Application rejected under Rule64(3)(a) and (b) of the MVAT Rule 2005. PDF icon / (15.58 KB)
189 11/07/2011 M/s. Cinecita Comoptronics Industries Pvt. Ltd., DDQ No. DDQ-11/2007/Adm-3/23/B-3, dt. 11.7.2011, Issue- Rate of tax on 'TV Broadcast Transmitter', Decision- Application rejected under Rule64 (3)(a) and (b) of the MVAT Rule 2005. PDF icon / (18.36 KB)
190 07/07/2011 M/s.Modi Metals, DDQ No.DDQ-11/2006/Adm-3/51/B- 2, dt. 7.7.2011, Issue- Rate of tax on various kinds of copper strips and copper wires, Decision- Application rejected under Rule64 (3)(d) of the MVAT Rule 2005. PDF icon / (14.44 KB)
191 02/07/2011 M/s. Nova Hvac Systems (India) Pvt. Ltd., DDQ No. DDQ-11/2006/Adm-3/98/ B-1, dt. 2.7.2011, Issue- whether Sale?, Decision- Application rejected under Rule64(3)(a) of the MVAT Rule 2005. PDF icon / (15.11 KB)
192 30/06/2011 Fresenius Kabi (India) Pvt. Ltd. DDQ-11/2007/Adm-3/10/B- 6 dt. 30.6.2011 Issue -rate of tax on 'Fresubin' and 'Fresubin-DM' Decision -Application rejected under Rule 64(3)(a)and(d) of the MVAT Rules, 2005. PDF icon / (24.72 KB)
193 30/06/2011 ACME Foundry Flux Company DDQ-11-2008/Adm-3/32/B-05 dt.30.6.2011 Issue-Held 1. MP-25L-IP 2.Shellcoat, 3.MP 101A, 4.Cleanal 75 classified under residual entry E-1 thereby taxable at 12.5 percent. PDF icon / (64.62 KB)
194 20/06/2011 Manisha Sales DDQ-11-2010/Adm-3/59/B-3 dt.20.06.2011 Issue- Held rate of tax on 'Vithoba Ayurvedic Dant Manjan' is not a 'drug' but would be covered by the residual entry.
195 20/06/2011 Garmo Tech DDQ-11/2006/Adm-3/28/B-4 dt.20.06.2011 Issue rate of tax on labels, printed material and decoratives for garments Decision- Application rejected under Rule 64(3)(a) and (b) of the MVAT Rules, 2005. PDF icon / (13.82 KB)
196 15/06/2011 Tata Consultancy Services Ltd. DDQ/11-2007/Adm-3/19/B-1, dt. 15.6.2011- Held that Transactions in pursuance of Boot agreement has been held sale within the meaning of section 2(24)(a)(iii) and as the case may be under section 2(24)(a)(ii) of the MVAT Act.
197 15/06/2011 Tayni Minerals DDQ-11/2006/Adm-3/28/B- 2 dt. 15.6.2011 question raised as to whether set off u/r. 52, 53 or 54 was allowable on fuel as per the MVAT Rules, 2005. Decision -Application rejected under Rule 64(3)(a) and (d) of the MVAT Rules, 2005.
198 28/04/2011 Marico Ltd DDQ-11-2010/Adm-3/54/B-2 dt 28.4.11; Held " Saffola Oats" is covered by the schedule entry E-1and is not covered by schedule entry for "Cereals and Pulses"
199 11/04/2011 Wings Travels DDQ-11-2008/Adm-3/29-30/B-1 dt 11.4.11; Held that vehicles given on lease for 'pick up and drop' amounts to transfer of right to use under MVAT Act
200 30/03/2011 Spaceage Multiproducts (P) Ltd. Corrigendum no. DDQ-11/2010/Adm-3/50/B-1 dt.30.3.2011 to order no. DDQ-11/2010/Adm-3/50/B-3 dt. 7.1.2011.