| 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)
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| 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. |
(414 KB)
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| 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. |
(424.9 KB)
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| 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. |
(13.37 MB)
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| 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 |
(8.89 MB)
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| 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. |
(2.54 MB)
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| 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)
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| 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)
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| 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)
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| 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)
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| 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)
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| 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)
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| 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)
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| 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)
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| 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)
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| 16 |
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. |
(8.7 MB)
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| 17 |
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)
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| 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. |
(1.23 MB)
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| 19 |
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)
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| 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)
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| 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. |
(1.97 MB)
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| 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 |
(8.55 MB)
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| 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. |
(2.69 MB)
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| 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 |
(5.32 MB)
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| 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. |
(3.01 MB)
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| 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. |
(4.91 MB)
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| 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. |
(5.46 MB)
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| 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 |
(2.13 MB)
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| 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. |
(1.79 MB)
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| 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. |
(1.9 MB)
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| 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. |
(4.26 MB)
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| 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. |
(612.32 KB)
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| 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. |
(812.19 KB)
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| 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. |
(6.83 MB)
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| 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. |
(3.71 MB)
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| 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. |
(4.03 MB)
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| 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. |
(1.48 MB)
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| 38 |
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. |
(2.66 MB)
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| 39 |
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. |
(6.2 MB)
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| 40 |
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. |
(8.57 MB)
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| 41 |
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. |
(4.58 MB)
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| 42 |
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. |
(957.14 KB)
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| 43 |
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. |
(4.49 MB)
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| 44 |
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. |
(442.49 KB)
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| 45 |
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. |
(618.03 KB)
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| 46 |
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. |
(421.07 KB)
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| 47 |
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. |
(413.77 KB)
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| 48 |
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. |
(398.87 KB)
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| 49 |
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. |
(462.03 KB)
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| 50 |
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. |
(377.98 KB)
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| 51 |
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. |
(421.25 KB)
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| 52 |
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. |
(263.22 KB)
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| 53 |
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. |
(277.22 KB)
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| 54 |
28/11/2014 |
Madhu Malti Enterprises No.DDQ-11/2014/Adm-6/16/B-10 dt.28.11.2014-Application rejected for non-attendance. |
(228.28 KB)
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| 55 |
28/11/2014 |
The Nest Construction No.DDQ-11/2013/Adm-6/7/B-9 dt.28.11.2014-Application rejected for non-attendance. |
(284.89 KB)
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| 56 |
28/11/2014 |
Shree Construction No.DDQ-11/2013/Adm-6/10/B-8 dt.28.11.2014-Application rejected for non-attendance. |
(294.88 KB)
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| 57 |
28/11/2014 |
Riddhi-Siddhi Developers No.DDQ-11/2013/Adm-6/5/B-7 dt.28.11.2014-Application rejected for non-attendance. |
(240.63 KB)
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| 58 |
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. |
(276.96 KB)
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| 59 |
28/11/2014 |
MetroHousing Development Company No.DDQ-11/2010/Adm-3/36/B-5 dt.28.11.2014-Application rejected for non-attendance |
(283.17 KB)
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| 60 |
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. |
(3.7 MB)
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| 61 |
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. |
(1.39 MB)
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| 62 |
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 |
(1.34 MB)
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| 63 |
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 |
(5 MB)
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| 64 |
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 |
(10.74 MB)
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| 65 |
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 |
(5.82 MB)
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| 66 |
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 |
(5.38 MB)
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| 67 |
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. |
(1.68 MB)
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| 68 |
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 |
(3.29 MB)
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| 69 |
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. |
(612.35 KB)
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| 70 |
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 |
(1.34 MB)
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