March 19, 2025
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Under the Act - The Maharashtra Value Added Tax Act, 2002.

Sr No Section Subject
1 1 Short title, extent and commencement
2 2 Definitions
3 3 Incidence of Tax
4 4 Taxes payable
5 5 Tax not leviable on certain goods
6 6 Levy of Sales Tax on the goods specified in schedules
7 6A Purchase Tax payable on the purchases of cotton.
8 6B Purchase tax payable on the purchases of oil seeds.
9 7 Rate of Tax on packing material
10 8 Certain sales and purchases not to be liable to tax
11 9 Amendment of schedule
12 10 Sales Tax Authorities
13 11 Tribunal
14 12 Action against any authority for vexacious order or willful under Assessment etc.
15 13 Persons appointed under Section 10 and members of Tribunal to be public servants
16 14 Powers of Tribunal and Commissioner
17 15 Indemnity
18 16 Registration
19 17 Fresh Registration
20 18 Information to be furnished regarding changes in business
21 19 Dealer to declare the name of Manager of business and Permanent account number
22 20 Returns & Self-assessment
23 21 No notice for assessment in certain cases
24 22 Audit
25 23 Assessment
26 24 Rectification of mistakes
27 25 Review
28 26 Appeals
29 26A Regulating filing of appeal by the Commissioner.
30 26B Speedy disposal of various proceedings.
31 27 Appeal to High Court
32 28 Classification of turnover
33 28A Determination of tax liability as per fair market price.
34 29 Imposition of Penalty in certain instances
35 30 Interest payable by a dealer or person
36 31 Deduction of Tax at source
37 31A Collection and payment towards tax
38 32 Payment of Tax, etc.
39 32A Payment of tax or interest in certain cases.
40 33 Special mode of recovery
41 34 Special powers of Sales Tax Authorities for recovery of Tax as arrears of land revenue
42 35 Provisional attachment to protect revenue in certain cases
43 36 Continuation & validation of certain recovery proceedings
44 37 Liability under this Act to be the first charge
45 38 Transfer to defraud revenue void
46 39 Rounding off the tax etc.
47 40 Adjustment of any payment
48 41 Exemption and Refund
49 42 Composition of Tax
50 43 Applicability of all the provisions of this Act or any earlier law to person liable to pay tax under this act
51 44 Special Provision regarding liability to pay Tax in certain cases
52 45 Certain agents liable to Tax for sales on behalf of Principal
53 46 Liability of Firms and Partners
54 47 Amalgamation or Demerger of Companies
55 48 Set Off, Refund etc.
56 49 Refund of tax on declared goods sold in the course of inter-State trade or commerce
57 50 Refund of excess payment
58 51 Grant of refunds
59 52 Interest on amount of Refund
60 53 Interest on delayed Refund
61 54 Power to withhold Refund in certain cases
62 55 Advance Ruling
63 56 Determination of disputed questions
64 57 Arrangement to defeat the intention and application of the Act to be void
65 58 Special provisions for statutory orders pertaining to a period shorter or longer than a year
66 59 Power to transfer proceedings
67 60 Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases
68 61 Accounts to be a audited in certain cases
69 62 Assessment proceedings etc. not to be invalid on certain grounds
70 63 Accounts
71 64 Production and inspection of accounts and documents and search of premises
72 65 Cross-checking of transactions
73 66 Survey
74 67 Establishment of Check Post and barriers
75 68 Transit of goods by road through the State and issue of transit pass
76 69 Automation
77 70 Power to collect statistics
78 71 Disclosure of information by a public servant
79 72 Disclosure 0f information required under section 70 and failure to furnish information or return under that section
80 73 Publication & disclosure of information respecting dealers & other persons in public interest
81 74 Offences and penalties
82 75 Offences by companies
83 76 Cognizance of offences
84 77 Investigation of offences
85 78 Compounding of offences
86 79 Fees on appeal and certain other applications
87 80 Application of Sections 4 & 12 of Limitation Act
88 81 Extension of period of limitation in certain cases
89 82 Appearance before any authority in proceedings
90 83 Power to make rules
91 84 Declaration of stock of goods held on the appointed day
92 85 Bar to certain proceedings
93 86 Tax invoice and Memorandum of sales or purchases
94 87 On and after specified dates certain prescribed forms to the obtained from prescribed authority
95 88 Definitions under Chapter XIV
96 89 Grant of certificate of Entitlement
97 90 Cancellation of certificate of Entitlement
98 91 Change in the nature of incentives
99 92 Annual ceiling on benefits to be availed of under Package scheme of incentives
100 93 Proportionate Incentives to an eligible unit in certain contingencies