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VAT and CST Determination of Disputed Question


Sr No Date Subject File
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.
(3.18 MB)
2 21/09/2017 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.
(2.54 MB)
3 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.
(414 KB)
4 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.
(424.9 KB)
5 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.
(13.37 MB)
6 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
(8.89 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.
(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.
(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.
(8.72 MB)
10 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.
(4.62 MB)
11 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.
(2.18 MB)
12 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
(2.85 MB)
13 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.
(10.74 MB)
14 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.
(10.39 MB)
15 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
(11.57 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.
(4.68 MB)
17 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.
(1.23 MB)
18 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.
(7.24 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.
(1.97 MB)
20 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.
(1.97 MB)
21 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
(8.55 MB)
22 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.
(2.69 MB)
23 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
(5.32 MB)
24 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.
(3.01 MB)
25 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.
(4.91 MB)
26 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.
(5.46 MB)
27 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
(2.13 MB)
28 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.
(209.69 KB)
29 12/10/2011 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.
(410.92 KB)
30 27/12/2010 Shivraj Tools and Eqipments
(19.16 KB)
31 10/12/2010 Narendra Solvex Pvt. Ltd. (Revision Order) PSI
(227.63 KB)
32 07/12/2010 Godrej SCA Hygine Ltd
(32.79 KB)
33 07/12/2010 Mumbai Grahak Panchayat
(171.45 KB)
34 07/12/2010 J.P. Morgan Securities India Pvt. Ltd.
(82.75 KB)
35 22/12/2009 Centuary Fibre Plates Pvt. Ltd.
(115.88 KB)
36 14/12/2009 NSD Industrial Home for the Blind
(119.2 KB)
37 08/12/2009 Jumbo king Foods Pvt. Ltd.
(89.19 KB)
38 07/12/2009 M-Tech Innovations Pvt. Ltd.
(96.46 KB)
39 19/11/2009 Bunge India Pvt. Ltd.
(75.42 KB)
40 19/11/2009 Corrigendum.
(38.65 KB)
41 02/09/2009 Apsom Technologies _India_ Pvt. Ltd. & Negi Systems & Supplies
(332.27 KB)
42 29/08/2009 Chheda Marketing
(150.84 KB)
43 26/08/2009 Opulent Auto Care Pvt.Ltd
(166.77 KB)
44 25/05/2009 Tiptop Enterprises
(325.95 KB)
45 18/03/2009 Shree Shirdi Saibaba Sansthan Trust
(172.13 KB)
46 09/03/2009 M/s. India Security
(188.2 KB)
47 09/03/2009 Seva Sadan Society
(232.98 KB)
48 31/01/2009 Ronak Associates
(77.48 KB)
49 31/01/2009 Ronak Associates-Corrigendum
(77.48 KB)
50 30/01/2009 Lutf Foods Pvt. Ltd.
(90.33 KB)
51 30/01/2009 Siddhayu Ayurvedic Research Foundation Pvt. Ltd.
(141.35 KB)
52 23/01/2009 Vipin Nandlal and Sons
(59.79 KB)
53 24/12/2008 Fellowship of the Physically Handicapped
(84.07 KB)
54 24/12/2008 Jumbo King Foods Pvt. Ltd.
(172.03 KB)
55 21/12/2008 Pushpam Healthcare Products
(100.26 KB)
56 02/11/2008 Dev Enterprises
(104.07 KB)
57 18/09/2008 Vipassana Research Institute
(201.63 KB)
58 10/09/2008 Ald Automotive Pvt. Ltd.
(102.43 KB)
59 10/09/2008 Shree Siddhivinayak Ganapati Temple Trust.
(117.02 KB)
60 12/08/2008 M/s. Cavinkare Pvt.
(149.32 KB)
61 17/07/2008 Brihan Maharashtra Sugar Syndicate Ltd._ Vasudha Premium
(162.58 KB)
62 26/06/2008 Ufo India Ltd.
(108.16 KB)
63 18/06/2008 Laxmi Vishnu Textiles
(97.96 KB)
64 28/04/2008 Mahyco Monsanto Bio-tech _India_ Ltd.
(164.66 KB)
65 21/04/2008 Ultratech Cemco Ltd.
(176.83 KB)
66 31/03/2008 Brihan Maharashtra Sugar Syndicate - Organic Manure
(194.78 KB)
67 31/03/2008 Brihan Maharashtra Sugar Syndicate Ltd. Tr. Business
(248.28 KB)
68 31/03/2008 Kellogg India Pvt. Ltd.
(91.1 KB)
69 31/03/2008 New Datta Bakery
(68.94 KB)
70 29/03/2008 Panama Marketing Co.
(140.15 KB)
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