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The Maharashtra Value Added Tax Act, 2002.
Act ID: 2005
The Maharashtra Value Added Tax Act, 2002.
"Full text of The Maharashtra Value Added Tax Act, 2002."
Table of Contents
103 Sections
Ch.
Sections
S.1
Short title, extent and commencement
S.2
Definitions
S.3
Incidence of Tax
S.4
Taxes payable
S.5
Tax not leviable on certain goods
S.6
Levy of sales tax on the goods specified in the Schedules
S.7
Deleted
S.8
Certain sales and purchases not to be liable to tax
S.9
Amendment of Schedule
S.10
Sales Tax Authorities
S.11
Tribunal
S.12
Action against any authority for vexatious order or wilful under-assessment, etc
S.13
Persons appointed under section 10 and members of Tribunal to be public servants
S.14
Powers of Tribunal and Commissioner
S.15
Indemnity
S.16
Registration
S.17
Deleted
S.18
Information to be furnished regarding changes in business, etc
S.19
Dealer to declare the name of manager of business and permanent account number
S.20
Returns and self assessment
S.21
Deleted
S.22
Audit
S.23
Assessment
S.24
Rectification of mistakes
S.25
Review
S.26
Appeals
S.26A
Regulating filing to appeal by Commissioner
S.26B
Speedy disposal of various proceedings
S.27
Appeal to High Court
S.28
Modification of tax liability
S.28A
Determination of tax liability as per fair market price
S.29
Imposition of penalty in certain instances
S.30
Interest payable by a dealer or person
S.31
Deduction of tax at source
S.32
Payment of tax, etc
S.32A
Payment of tax or interest in certain cases
S.33
Special mode of recovery
S.34
Special powers of Sales Tax authorities for recovery of tax as arrears of land revenue
S.35
Provisional attachment to protect revenue in certain cases
S.36
Continuation and validation of certain recovery proceedings
S.37
Liability under this Act to be the first charge
S.38
Transfer to defraud revenue void
S.39
Rounding off tax, etc
S.40
Adjustment of any payment
S.41
Exemption and refund
S.42
Composition of tax
S.43
Applicability of all the provisions of this Act or any earlier law to person liable to pay tax under this Act
S.44
Special provision regarding liability to pay tax in certain cases
S.45
Certain agents liable to tax for sales on behalf of principal
S.46
Liability of firms and partners
S.47
Amalgamation or demerger of Companies
S.48
Set-off, refunds, etc
S.49
Deleted
S.50
Refund of excess payment
S.51
Grant of refunds
S.52
Interest on amount of refund
S.53
Interest on delayed refund
S.54
Power to withhold refund in certain cases
S.55
Advance Ruling
S.56
Deleted
S.57
Agreement to defeat the intention and application of the Act to be void
S.58
Special provisions for statutory orders pertaining to a period shorter or longer than a year
S.59
Power to transfer proceedings
S.60
Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases
S.61
Accounts to be audited in certain cases
S.62
Assessment proceedings, etc., not to be invalid on certain grounds
S.63
Accounts
S.64
Production and inspection of accounts and documents and search of premises
S.65
Cross-checking of transactions
S.66
Survey
S.67
Establishment of check posts and barriers
S.68
Transit of goods by road through the State and issue of transit pass
S.69
Automation
S.70
Power to collect statistics
S.71
Disclosure of information by a public servant
S.72
Disclosure of information required under section 70 and failure to furnish information or return under that section
S.73
Publication and disclosure of information respecting dealers and other persons in public interest
S.74
Offences and penalties
S.75
Offences by business entity
S.76
Cognizance of offences
S.77
Investigation of offences
S.78
Compounding of offences
S.79
Fee on appeal and certain other applications
S.80
Application of sections 4 and 12 of Limitation Act
S.81
Extension of period of limitation in certain cases
S.82
Appearance before any authority in proceeding
S.83
Power to make rules
S.84
Declaration of Stock of goods held on the appointed date and calling for other information, etc
S.85
Bar to certain proceedings
S.86
Tax invoice and Memorandum of sales or purchases
S.87
Deleted
S.88
Definitions under Chapter XIV
S.89
Grant of Certificate of Entitlement
S.90
Cancellation of Certificate of Entitlement
S.91
Change in the nature of incentives
S.92
Annual ceiling on benefits to be availed of under Package Schemes of Incentives
S.93
Proportionate incentives to an Eligible Unit in certain contingencies
S.93A
Application of provisions of section 93 to certain Eligible Units
S.94
Deemed payment
S.95
Repeals
S.96
Savings
S.97
Construction of references in any repealed law to officers, authorities, etc
S.98
Removal of difficulties
The Maharashtra Value Added Tax Act, 2002.
Act ID: 2005
The Maharashtra Value Added Tax Act, 2002.
"Full text of The Maharashtra Value Added Tax Act, 2002."
Table of Contents
103 Sections
Ch.
Sections
S.1
Short title, extent and commencement
S.2
Definitions
S.3
Incidence of Tax
S.4
Taxes payable
S.5
Tax not leviable on certain goods
S.6
Levy of sales tax on the goods specified in the Schedules
S.7
Deleted
S.8
Certain sales and purchases not to be liable to tax
S.9
Amendment of Schedule
S.10
Sales Tax Authorities
S.11
Tribunal
S.12
Action against any authority for vexatious order or wilful under-assessment, etc
S.13
Persons appointed under section 10 and members of Tribunal to be public servants
S.14
Powers of Tribunal and Commissioner
S.15
Indemnity
S.16
Registration
S.17
Deleted
S.18
Information to be furnished regarding changes in business, etc
S.19
Dealer to declare the name of manager of business and permanent account number
S.20
Returns and self assessment
S.21
Deleted
S.22
Audit
S.23
Assessment
S.24
Rectification of mistakes
S.25
Review
S.26
Appeals
S.26A
Regulating filing to appeal by Commissioner
S.26B
Speedy disposal of various proceedings
S.27
Appeal to High Court
S.28
Modification of tax liability
S.28A
Determination of tax liability as per fair market price
S.29
Imposition of penalty in certain instances
S.30
Interest payable by a dealer or person
S.31
Deduction of tax at source
S.32
Payment of tax, etc
S.32A
Payment of tax or interest in certain cases
S.33
Special mode of recovery
S.34
Special powers of Sales Tax authorities for recovery of tax as arrears of land revenue
S.35
Provisional attachment to protect revenue in certain cases
S.36
Continuation and validation of certain recovery proceedings
S.37
Liability under this Act to be the first charge
S.38
Transfer to defraud revenue void
S.39
Rounding off tax, etc
S.40
Adjustment of any payment
S.41
Exemption and refund
S.42
Composition of tax
S.43
Applicability of all the provisions of this Act or any earlier law to person liable to pay tax under this Act
S.44
Special provision regarding liability to pay tax in certain cases
S.45
Certain agents liable to tax for sales on behalf of principal
S.46
Liability of firms and partners
S.47
Amalgamation or demerger of Companies
S.48
Set-off, refunds, etc
S.49
Deleted
S.50
Refund of excess payment
S.51
Grant of refunds
S.52
Interest on amount of refund
S.53
Interest on delayed refund
S.54
Power to withhold refund in certain cases
S.55
Advance Ruling
S.56
Deleted
S.57
Agreement to defeat the intention and application of the Act to be void
S.58
Special provisions for statutory orders pertaining to a period shorter or longer than a year
S.59
Power to transfer proceedings
S.60
Prohibition against collection of amounts by way of tax or in lieu of tax in certain cases
S.61
Accounts to be audited in certain cases
S.62
Assessment proceedings, etc., not to be invalid on certain grounds
S.63
Accounts
S.64
Production and inspection of accounts and documents and search of premises
S.65
Cross-checking of transactions
S.66
Survey
S.67
Establishment of check posts and barriers
S.68
Transit of goods by road through the State and issue of transit pass
S.69
Automation
S.70
Power to collect statistics
S.71
Disclosure of information by a public servant
S.72
Disclosure of information required under section 70 and failure to furnish information or return under that section
S.73
Publication and disclosure of information respecting dealers and other persons in public interest
S.74
Offences and penalties
S.75
Offences by business entity
S.76
Cognizance of offences
S.77
Investigation of offences
S.78
Compounding of offences
S.79
Fee on appeal and certain other applications
S.80
Application of sections 4 and 12 of Limitation Act
S.81
Extension of period of limitation in certain cases
S.82
Appearance before any authority in proceeding
S.83
Power to make rules
S.84
Declaration of Stock of goods held on the appointed date and calling for other information, etc
S.85
Bar to certain proceedings
S.86
Tax invoice and Memorandum of sales or purchases
S.87
Deleted
S.88
Definitions under Chapter XIV
S.89
Grant of Certificate of Entitlement
S.90
Cancellation of Certificate of Entitlement
S.91
Change in the nature of incentives
S.92
Annual ceiling on benefits to be availed of under Package Schemes of Incentives
S.93
Proportionate incentives to an Eligible Unit in certain contingencies
S.93A
Application of provisions of section 93 to certain Eligible Units
S.94
Deemed payment
S.95
Repeals
S.96
Savings
S.97
Construction of references in any repealed law to officers, authorities, etc
S.98
Removal of difficulties