| 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. |
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| 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. |
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| 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. |
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| 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. |
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| 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. |
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| 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 |
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| 7 |
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.\" |
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| 8 |
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. |
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| 9 |
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. |
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| 10 |
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. |
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| 11 |
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. |
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| 12 |
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. |
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| 13 |
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 |
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| 14 |
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. |
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| 15 |
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. |
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| 16 |
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 |
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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. |
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| 18 |
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. |
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| 19 |
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. |
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| 20 |
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. |
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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. |
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| 22 |
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. |
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| 23 |
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 |
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| 24 |
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. |
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| 25 |
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 |
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| 26 |
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. |
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| 27 |
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. |
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| 28 |
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. |
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| 29 |
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 |
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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. |
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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. |
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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. |
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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. |
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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. |
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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. |
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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. |
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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. |
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| 38 |
06/05/2015 |
Sunanda Agro Products Ltd. No.DDQ-11/2012/Adm-6/2/B1 dt.06.05.15-Maize Germ is not covered by the schedule entries A-9 and A-41 of the MVAT Act,2002. It falls in entry E-1 of the MVAT Act,2002. Prospective effect request rejected. |
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| 39 |
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. |
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| 40 |
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. |
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| 41 |
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. |
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| 42 |
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. |
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| 43 |
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. |
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| 44 |
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. |
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| 45 |
27/12/2010 |
Shivraj Tools and Eqipments |
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| 46 |
10/12/2010 |
Narendra Solvex Pvt. Ltd. (Revision Order) PSI |
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| 47 |
07/12/2010 |
Godrej SCA Hygine Ltd |
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| 48 |
07/12/2010 |
Mumbai Grahak Panchayat |
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| 49 |
07/12/2010 |
J.P. Morgan Securities India Pvt. Ltd. |
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| 50 |
22/12/2009 |
Centuary Fibre Plates Pvt. Ltd. |
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| 51 |
14/12/2009 |
NSD Industrial Home for the Blind |
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| 52 |
08/12/2009 |
Jumbo king Foods Pvt. Ltd. |
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| 53 |
07/12/2009 |
M-Tech Innovations Pvt. Ltd. |
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| 54 |
19/11/2009 |
Bunge India Pvt. Ltd. |
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| 55 |
19/11/2009 |
Corrigendum. |
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| 56 |
02/09/2009 |
Apsom Technologies _India_ Pvt. Ltd. & Negi Systems & Supplies |
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| 57 |
29/08/2009 |
Chheda Marketing |
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| 58 |
26/08/2009 |
Opulent Auto Care Pvt.Ltd |
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| 59 |
25/05/2009 |
Tiptop Enterprises |
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| 60 |
18/03/2009 |
Shree Shirdi Saibaba Sansthan Trust |
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| 61 |
09/03/2009 |
M/s. India Security |
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| 62 |
09/03/2009 |
Seva Sadan Society |
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| 63 |
31/01/2009 |
Ronak Associates |
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| 64 |
31/01/2009 |
Ronak Associates-Corrigendum |
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| 65 |
30/01/2009 |
Lutf Foods Pvt. Ltd. |
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| 66 |
30/01/2009 |
Siddhayu Ayurvedic Research Foundation Pvt. Ltd. |
|
| 67 |
23/01/2009 |
Vipin Nandlal and Sons |
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| 68 |
24/12/2008 |
Fellowship of the Physically Handicapped |
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| 69 |
24/12/2008 |
Jumbo King Foods Pvt. Ltd. |
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| 70 |
21/12/2008 |
Pushpam Healthcare Products |
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