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Dear new friends, here is some useful information for our knowledge. If any mistake found please notice.

TIN : First Two Digits Tells State of Allotme

The Tax Payer’s Identification Number or TIN- is new unique registration number that is used for identification of dealers registered under VAT . It consists of 11 digit numerals and will be unique throughout the country. First two characters will represent the State Code as used by the Union Ministry of Home Affairs. The set-up of the next nine characters may, however, be different in different States.
TIN is being used for identification of dealers in the same way like PAN is used for identification of assesses under Income Tax Act.TIN All the dealers seeking for new registration under VAT or Central Sales Tax will be allotted new TIN as registration number, however every State Commercial Tax Department have made provisions to issue new TIN to their existing dealers replacing old registration/ CST number.

Back to Basics बऱ्याच वेळेला आपण कायद्यातील खूप क्लिष्ट विषयांवर बोलतो, judgments बद्दल बोलतो. पण, कित्येकदा आपल्याला कायद्यातील काही बेसिक गोष्टींचा विसर पडतो. एका विक्रीकर उपायुक्तांना त्यांच्या शेजाऱ्याने एक नोंदणी विषयी प्रश्न विचारला. शेजाऱ्याला भागीदारी फर्मचा ऐच्छिक नोंदणी दाखला घ्यायचा होता. त्याने विचारले की फर्म मधील प्रत्येक भागीदारासाठी Introduction बंधनकारक आहे का? त्याच्या या प्रश्नाने आपले उपायुक्त सुद्धा काहीसे गोंधळले पण प्रसंगावधान राखून म्हणाले की सध्या काही तरी बदल झाला आहे, मी तुम्हाला उद्या सांगतो. या पार्श्वभूमीवर माझ्या डोक्यात आले की काही बेसिक विषय हाताळणारी एक मालिका सुरु करावी- “Back To Basics” “Back To Basic” मालिकेतील पहिला विषय साहजिकच “VAT Registration” आहे. (Topic 1) MVAT Registration 1. Application for Registration-Form 101. 2. Certificate of Registration-Form 102 3. Application for Cancellation-Form 103 4. RC Cancelation order-Form not prescribed. 5. Turnover limits for Registration: Importer-TO of Sales more than Rs. 1 lakh Other than importer(i.e. resellers, hoteliers, works contractors, manufacturers, having only local purchases)-TO of sales more than Rs. 5 lakh In case of an oil seeds dealer, purchases turnover of oil seeds, liable for Purchase Tax, exceeding Rs. 5 lakh. Common condition for all dealers:-Sales or purchases of taxable goods Rs. 10000. All the conditions should be fulfilled in the same FY. 6. Compulsory registration in following situations: a) Exceeded TO limits, b) Change in constitution from proprietary to partnership c) Change in constitution from partnership to proprietary d) Full transfer of business (if transferee is URD) e) Part transfer of business (if transferee is URD) f) Demerger(split) of a company g) Merger/Amalgamation of a company into another company (if “another company” is URD) 7. Time Limit for application for registration: a) 60 days- in case of transfer of business, due to death of deale(proprietor) b) 30- in any other case. 8. If applied within time, then the RC is granted from date of liability. If applied late, then RC granted from date of application. 9. A person, who is not liable for “compulsory registration” can apply for Voluntary Registration. [Sec.3(9)] 10. Conditions for Voluntary Registration a) Security Deposit (Non adjustable) of Rs. 25,000 [Sec. 2(2)Proviso] b)Introduction by a VAT dealer, continuously registered for three FY, preceding the year of application. 11. Registration Fees: a) Voluntary Registration-Rs. 5,000 [Rule 73, Table] b) Compulsory Registration-Rs. 500 [Rule 73, Table] c) Duplicate RC-Rs. 25 [Rule 73, Table] 12. Common conditions for both Voluntary & Compulsory Registration: a) Correct & complete application [Rule Rule 8(2)] b) Photo of the person signing application (exception public ltd. co. Govt deptt. etc.) [Rule 8(7)] c) Declaration by all partners, in case of a firm d) Current bank account e) PAN [Rule 8(12)] 13. New Registration is not required in following situations: a) Change in the business name [Sec. 16(9)(a)] b) Change in composition of firm, without dissolution [Sec. 16(9)(b)] c) Change in trustee, if trust is dealer [Sec. 16(9)(c)] d) Change in guardian, if guardian is a dealer [Sec. 16(9)(d)] e) Change of Karta, if HUF is dealer [Sec. 16(9)(e)] f) Private limited company is converted into Public Limited Company [Sec. 16(9)(f)] g) Public limited company is converted into Private Limited Company h)Shifting of POB anywhere in the state 14. What action can be taken against a dealer, who remains unregistered, even though liable? a) Penalty equal to amount to tax payable during URD period [Sec. 29(2A)] b) Interest @ 1.25% [Rule 88(1)] from the 1st of April of the year in which dealer was liable for RC to the date of payment of tax. [Sec. 30(1)] c)Prosecution-simple imprisonment upto six months and fine [Sec. 74(3(b)] 15. What are the situations in which the a dealer must apply for cancellation ? a) Discontinuance (closure)of business [Sec. 16(6)(a)] b) Disposal /transfer of business [Sec. 16(6)(a)] In case, the Turnover of a dealer falls below the RC turnover limits, then the dealer may apply for cancellation. In this situation, it is not mandatory for a dealer to apply for cancellation. I feel that even the officer cannot cancel RC on the grounds of TO falling below limits, even after show cause. Of course, the RC can be cancelled by issuing show cause, if the dealer is filing ‘nil’ returns, on the grounds that the dealer has discontinued “business.” Similarly, RC need should not be cancelled in case of shifting of place of business. 16. RC of a voluntarily registered dealer can be cancelled, if business is not commenced within 6 months from the date of registration.[Sec 16(6) second Proviso] 17. Whether a dealer, who does not have any fixed POB in the State, but is buying or selling goods in the State can apply for RC ? A dealer, who does not have a fixed POB in the State, but buys or sells goods in the State, is known as a “non-resident dealer” [Sec. 2(16)]. Such a dealer can also apply like any other normal dealer, by producing all the required documents. The registration procedure for NRC dealer is same as any other dealer, except Advisory visit.

विक्रीकर विभागीय परीक्षा भाग- १४
Central Sales Tax Act 
Branch Transfers (Sec. 6A) CST

Burden of proof etc in case of transfer of goods claimed otherwise than by way of sale (sec 6a).
प्रणाली आवटी यांनी या प्रश्नाचे उत्तर कसे लिहावे, हे विचारले होते.
या प्रश्नाचे उत्तर देताना खालील महत्वाचे मुद्दे लक्षात ठेवावे. गुणांचा विचार करून उत्तराची विस्तृतता ठरवावी.

Important points to be covered in the answer:

1. A dealer may claim that any no tax is payable on the transfer of goods from one state to another because:
a. movement of such goods is not due to sale but
b. movement of goods is due to transfer of goods to his own place of business in other state(branch) or
c. movement of goods is due to transfer of goods to his principal in other state, or
d. movement of goods is due to transfer of goods to his agent in other state.

2. Documentary requirements for allowing this claim:
a. Transport proof to show that the goods have moved from one state to another.
b. Form F, issued by the principal officer of:
i.His place of business in other state,
ii.Principal, or
iii.Agent.

3. Certain other requirements:
a. The CST RC of the claimant dealer should have been amended to contain the additional POB in other state.
b. Agreement with agent/principal
c. Other relevant documents/facts to prove the relationship of an agent and principal.

4. What happens if the above documentary requirements are not produced:
a. Transport proof is not produced: if transport is not produced, then the assessing authority can disallow his claim and treat the transaction as a local sale.
b. Form F is not produced: if the dealer furnishes the transport proof but does not produce a valid Form F, then the transaction can be treated as an inter state sale. In such a situation, if the dealer produces C form, then the rate of CST would be 2% and if C form is not produced, the rate of CST would be local rate. Of course, C form would not be required if the local rate is 2% or less.

5. Other issues:
a. Transfer of goods to one’s own branch can be treated as an inter state sale (even if form F is produced), if the goods move on receipt of a purchase order from customer ,by the branch in other state. 
b. In view of the Allahabad High Court Judgment in the case of Ambica Steels,Form F would be required even if the goods are sent to other states for job work basis. Till this judgment, it was believed that the Form F is applicable only in case of branch transfer or transfers to agent or principal. However,now Form F is mandatory even in case of principal to principal transfers in job works. Allahabad High Court judgment was challenged before the Supreme Court. Supreme Court did not do away with the requirement of Form F in such situations. We have also issued Trade Circular No.2T on 11th Janaury 2010. 
c. Form F are required to be produced on monthly basis.

विभागीय परीक्षा भाग १३ (के. वि. का.)

Plz tell us hw to write the ans for this question..
1. Certain goods to be of special importance in inter-state trade & commerce (sec 14)

Rate of tax on scrap
Scrap च्या विक्रीवर कोणत्या दराने कर आकारणी करायची ? 
एखाद्या वस्तूला scrap म्हणता येईल का? किंवा एखादी वस्तू “scrap” ठरविण्यासाठी काय निकष असू शकतात?
जुन्या मोटार वाहनावर कोणत्या दराने कर आकारणी करायची ?
अनेक धातूंचे किंवा अनेक वस्तूंचे भंगार असल्यास त्यावर कोणत्या दराने आकारणी होते?
असे अनेक प्रश्न आपल्याला पडू शकतात.

Understanding Sales Tax Laws-Part 
Understanding Amendments

या विभागात यशस्वीपणे आणि प्रभावीपणे काम करण्यासाठी आपल्याला कायद्याच्या तांत्रिक बाजू देखील माहित असणे आवश्यक आहे. आपल्यापैक्की कित्येक जण विधी पदवीधारक नाही हे मला माहित आहे. परंतु, मी या विभागात अश्या कित्येक व्यक्ती पाहिल्या आहेत की ज्या विधी पदवीधारक नसून देखील त्यांनी आपल्या ज्ञानाने सर्वाना प्रभावित केले होते/आहे. 
एक गोष्ट निश्चित की या अथवा कोणत्याही शासकीय विभागात काम करताना आपली या विषयापासून सुटका नाही. रस घेतला तर कोणताही विषय चांगला वाटू लागतो.
आज आपण Amendment Act च्या प्रभावी दिनांकाबद्दल चर्चा करणार आहोत. सादर आहे “Taxbits/Gandhali मधील लेखाचा पुढील भाग:

The Acts being made by the legislature are amended by the legislature. The amendments are placed before the legislature for approval. The document, which contains these amendments is called as the LA Bill (Legislative Amendment Bill).After a Bill is approved by both the Houses of legislature and signed by the Governor, it becomes an Act and becomes effective.. Sometimes more than one Acts are amended and published in one Amendment Act. Such Amendments are numbered for identification in the year of Amendment.

The rules being made by the State Government are amended by the State Government. 
The notifications are issued by the State Government as well as the Commissioner. All amendments are published in the Official Gazette

Date of effect of Amendments:

The date of effect of amendment of any Act, rules or notification is specified in the said gazette itself. Sometimes different dates are mentioned for different sections in the Amendment Act. The date of effect is normally specified in Chapter I of the Amendment Act and if the date of effect is not specified then the date of effect is considered as the date of the Gazette.

The date of effect of an Amendment Act has to be gathered in one of the following ways:

A] Date specified in the Amendment Act: Normally the date of effect is to found in section 1 of the Amendment Act. Sometimes different sections of the Amendment Acts are granted different dates of effect.

B] Date not specified in the Amendment Acts: If the date of effect is not specified in the Amendment Act itself then you may find the following section in the Amendment Act:
“ It shall come into force on such date as the State Government may by notification in the Official Gazette, appoint and different dates may be appointed for different sections.”
In this case, to know the dates of effect we have to refer the notification, which is issued separately and subsequently by the State Government.”
If such a section is not found in the Amendment Act, the date of effect can be assumed to be date of the gazette.

C]Retrospective amendments: The amendments can be made retrospective only expressly and can never be retrospective by implication. In other words, every amendment is prospective in nature and if it is to apply retrospectively then it has to be expressly stated in the Act.

General rule is that all statutes have prospective effect. The rule is one based on justice and expediency and on the ground that all deprivation of existing rights is prima facie wrong.

Understanding Sales Tax Laws आपल्या विभागात, काही वर्षांपूर्वी, “Taxbits/गंधाली” नावाचे एक द्विभाषिक अंक प्रसिद्ध होत असे. त्यामध्ये Taxbits च्या भागामध्ये विक्रीकर कायद्या विषयी लिहिले जात असे तर गंधाली मध्ये साहित्यिक लिखाण असे. असेच एका अंकांमध्ये मी “ Understanding Sales Tax Laws” हा लेख लिहिला होता. लेख प्रसिद्ध झाला त्यावेळी MVAT Act लागू झाला नव्हता (म्हणजेच १-४-२००५ पूर्वी), परंतु, कायदे कितीही बदलले तरी interpretation चे नियम बदलत नाहीत, म्हणून मला असे वाटते की जे अधिकारी/कर्मचारी कायद्याचे विद्यार्थी आहेत त्यांना हा लेख जरूर आवडेल. मित्रानो आपल्याला जर या विभागात काम करायचे असेल तर आपल्या सर्वांना विद्यार्थी दशेतच राहावे लागेल. मूळ लेखा मध्ये मी काहीही बदल केलेला नाही. लेख मोठा असल्याने मी तो भागांमध्ये विभागला आहे. आज पहिला भाग आपल्या समोर सादर करत आहे. जरी हा लेख मोठा वाटला तरी जरूर वाचा आणि काळजी पूर्वक वाचा. Understanding Sales Tax Law-Part 1 Introduction Many a times we feel difficult to understand and interpret a particular provision or an amendment leading to misinterpretation. Most of the time, we do not invest our time and energy in developing our concepts. If the concepts are clear, then interpreting any law is not a difficult proposition. Many times the loss of revenue occurs due to misinterpretation, lack of clarity about a concept. I would like to make it clear at the outset that I do not proclaim myself to be an expert on sales tax law. But, I have tried to introduce the topic as a student of law. I would also not make a claim that after reading this article the reader would have understood the entire sales tax law. This article is my humble effort to develop for interpretation skills and to give a very broad idea about the various aspects of sales tax law. The purpose is not to explain any particular provision in the article but to clarify a particular concept. All the examples are pertaining to the B.S.T. Act. Most of us have been academically trained in branches other than law; hence, we may perhaps fall short in developing that legal angle. The practioners, who appear before us are either C.A.s and Advocates who are exposed to various seminars, residential refresher courses etc. as a sales tax authority our actions should have the authority of law and we should be able to defend our action or orders with a certain interpretation of the provision. The interpretations could be right or wrong or in some situations, there could be more than one interpretation. But we should be equipped to interpret the provisions. A mistake, which has occurred due to wrong interpretation of a provision, could be viewed in a different light rather than a mistake not based upon any interpretation. The process of developing is neither easy nor speedy but we can at least cultivate ourselves to develop that angle. Each of the topics discussed below deserves an independent treatment and perhaps each of the sub topics can be the subject matter of a separate article. It has been possible only to give an overall view of the various topics. In the first part of the article, I have briefly explained the different types of laws, its source of authority etc. In the second part of the article, we try to understand the reading and interpretation of a provision. In the third part of the article, the issue regarding applicability of a DDQ order/ Tribunal decision is explained. Many times, we come across certain DDQs but are not sure as to whether the said DDQ should be applied to the case before us. The subject of amendment is taken up in the fourth part. In the fifth part of the article, the terms, which frequently appear in the Act, Rules are explained with necessary references to the sections and illustrations. Certain words are often found repeatedly in the Act, Rules and notifications. These words are to be found in most of the other Acts and even in the proposed VAT Act. If the meaning of these terms is grasped, then understanding a particular provision would be an easy job because rest of the sentence is plain English. The meanings of the terms given below are definitely not reproduction of the dictionary meanings even though of course legal dictionary journals etc have been referred. The focus is on explaining the term in the context of the situations under the B.S.T. Act. In the sixth part the intricacies of the schedule entries has been discussed. In the seventh part of the article, the interpretation of the notification entries has been explained. Part 1 General Basic authority to make any Law: The authority to enact any law in India is derived from the Constitution of India. The constitution contains three lists of subjects on which the Centre, the State and both can make laws {Schedule VII}. This is the same way as the decision-making process takes place in our house. Some of the decisions in our house are taken by the Father, while some are taken by the Mother while certain other decisions can be taken by both. For instance in a house in which the father is the only earning member the decision to buy a house would be taken by the father. The decision regarding the type of a vegetable to be cooked in the house would be taken by the housewife and the decision regarding the school in which the child is to be admitted may be taken by both. The simple example in this case is chosen just to explain the law making as per the constitution and is certainly not meant to suggest any role typecasting of men and women. Every law made either by the Center or the State should be in conformity and consistent with the authority derived from the Subjects List. If the State law is inconsistent with the Central Law then the Central Law prevails over the State Law. The issues of this type are decided either by the High Courts or by the Supreme Court. The Tribunal has no jurisdiction to decide such issues about the constitutional validity since the Tribunal itself is the creation of the Statute. Therefore, the tribunal cannot decide the constitutional validity of the B.S.T. Act, which itself has created the tribunal. Making an Act: As we all know, the Act is enacted by the legislature and the legislature consists of legislative Assembly, Legislative Council and the Governor in case of State subjects. A proposal, which is placed before the house of the legislature seeking to amend any existing Act or for enacting a new Act is called a Bill. This legislative Bill passed by all these three wings of the legislature gets converted into an Act. Naturally, this process can take place only when the legislature is in session. The legislative bill in itself cannot be implemented. Making laws by ordinance: There may be some situations of urgent nature, which require that an Act be passed immediately even though the legislative session is not on. In this situation an Ordinance can be promulgated either to amend an Act or even to enact a new Act altogether. But such Ordinance has to be converted into an Act by the legislature within 6 months otherwise that ordinance loses effect. Making rules: All the Acts empower the governments to frame rules or notifications on the subjects specified in the Act. Section 74 of the B.S.T. Act empowers the State Government to frame rules generally to carry out the purposes of the Act. The State Government can also make any rule retrospective. Certain procedural restrictions have also been placed upon the government while making rules. However, those restrictions are not discussed here as they put the restrictions on the government while making rules and we as the implementing authorities should not be concerned much about it once a rule has been enacted. We should keep in mind that if two interpretations of a rule are possible, the interpretation, which is consistent or in conformity with the Act should only be accepted. Similarly, the power to make notifications is derived from section 41 and certain other sections or schedule entries as we discuss further in this article. The interpretation of the notification should also be consistent with the provisions of the Act. If any inconsistency is noticed, the provisions of the Act prevail over the rules and notifications. Departmental Circulars and Trade circulars: The circulars are issued by the Commissioner to explain any recent amendments, judgments or to issue any administrative instructions. Under the B.S.T. Act or other Acts implemented by this Department it may be noticed that the Commissioner has not been granted statutory powers to issue any circulars. Therefore, the circulars issued by the commissioner lack statutory status. The Sales Tax Acts of some of the other states contain the provision empowering the Commissioner to issue circulars. The circular containing administrative instructions such as disposal of assessments for 99-2000 etc. is binding upon the departmental authorities and not observing those instructions could invite action by the superior authorities. The dealer is not really bound by the administrative instructions but is bound only by the statutory provisions. Now the instruction regarding disposal of 99-2000 assessments before a particular date may not be binding upon the dealer but the assessing authority by issuing proper notices and observing principles of natural justice can pass the order before the instructed date whether the dealer attends or not. But in no case the departmental instruction be cited as the reason for passing a particular order. The Trade circulars, which explain the amendments invariably carries the Para- “The circular cannot be made use for legal interpretation of provisions of law, as it is clarificatory in nature.” If any discrepancy is noticed in the statute and the circular then the statutory provision should prevail. The circulars being not having any statutory backing appeal cannot be filed against any circular. The Tribunal or the STRA is not bound by the interpretations in the circulars. If there is a dispute or discrepancy between the DDQ order passes by the Commissioner [u/s 52] and the circular issued by the Commissioner the DDQ order shall prevail since it is statutory in nature. Sometimes the circulars are issued to explain the ratio of the judgment and whether the Department has accepted the judgment or not. In this case, the departmental authority must act according to the instructions of the circular.

Understanding Sales Tax Laws-Part 2
(Extract from Taxbits/Gandhali)

मागच्या वेळेला मी या विषयावरील पहिला भाग सादर केला होता. आज मी दुसरा भाग देत आहे, ज्यामध्ये “Sections/Rules” चे वाचन कसे करावे याची माहिती देत आहे. या लेखा मध्ये आधी सांगितल्या प्रमाणे BST Act चा संदर्भ असला तरी, interpretation चे नियम व् कायद्याचे व्याकरण बदलत नसल्याने आज देखील ही माहिती उपयुक्त होईल असे मला वाटते.

Understanding Sales Tax Laws-Part 3
Understanding the Tribunal / DDQ Decisions
(Extract from Taxbits/Gandhali)

या भागामध्ये आपण DDQ आणि Judgments चा आधार केव्हा घेऊ शकतो किंवा आपल्यासमोर जर व्यापाऱ्याने एखादे Judgment अथवा DDQ cite केला तर त्याचा विचार आपल्या समोरील लेखा परीक्षणात किंवा निर्धारणा आदेशात करायचा किंवा कसे याचा विचार करणार आहोत.

Applicability of a DDQ/tribunal decision:
Very often, we are confused as to whether a particular DDQ should be applied to a case before us. To understand this, let us understand the procedure followed while passing a DDQ order. It may be noted that the DDQ orders are not passed on hypothetical queries. Thus if a dealer who intends to sale a particular commodity in future and wishes to know the rate of tax on that commodity cannot apply for a DDQ.

A dealer who wishes to know the rate of tax of a commodity has to first effect sale or purchase. The sale invoice has to be produced along with the DDQ application.
Let us take a situation:
A dealer applies for DDQ on 31-5-98 producing a sale bill for the commodity, “meat” dated 1-4-98. The DDQ order is passed by the Commissioner on 31-3-2000. An assessing officer has a case pending for the period 1-4-99 to 31-3-2000 involving the commodity, “meat”. The dealer is heard by the assessing officer on 15-3-2001 when he has the DDQ order in his hands. Now in this case the question arises as to whether the assessing officer should apply the DDQ to the present case.

It may be noted that the schedule entry of “meat” has been amended w.e.f 1-5-98. The DDQ order passed by the Commr. (even though passed on 31-3-2000) speaks about the legal position in respect of the sales bill dated 1-5-98. Therefore, the said DDQ would not be applicable for assessments covering periods from 1-5-98 onwards.

In other words, while referring to a DDQ, the following points should be kept in mind:
a) The date of invoice, which is produced before the Commr.
b) The statutory position of the schedule entry or the section, rule etc. on that date.
c) The statutory position prevailing during the period of assessment
d) Whether there is any relevant change in the statutory position.

Tribunal decision: 
The tribunal decision is delivered in respect of an assessment period, which is in dispute. The tribunal delivers the judgment taking into consideration the facts involved and the legal position during that period. Very often, we come across decisions, which are relevant to the issue before us. Many times the dealer’ representatives also cite decisions favorable to the dealer. A tribunal decision or for that matter any decision should not be applied blindly by just referring to the gist or by referring to any referencer.

Before applying any decision to a case before us, it should be ascertained as to:
a) Whether relevant facts in the case before us and the facts in the case before the tribunal etc are same. 
b) Whether the legal position as it stood during the assessment period in the tribunal case is unchanged as during the period involved in the assessment period before us. In other words, if the relevant provision is amended after the tribunal decision then the said decision may not be relevant to the case before us.
c) It may be noted that the assessment period of the case before the tribunal is more relevant than the date of the tribunal decision.

Cases for prosecution under section 63(8) (ii) of BST Act,1959 and section 74 of 
MVAT Act 2002
With reference to above subject it is submitted that in recovery branch particularly in recovery branch under Bombay Sales Tax Act ,it is found that in Marathwada region i.e. in Aurangabad and Nanded Division of Sales Tax , the pending recovery is mainly from dealers who were beneficiary under Package Scheme of Incentive under Deferral Mode .
In these cases as repayment was to be made after 10 years in five equal installments that means minimum time for repayment for first year will be 15 years . This time is too long for a small and medium scale unit and these are the units from which recovery is pending. 
Also it is found that there is tendency of closing the unit once the monetary ceiling limit is over , though as per PSI these units were bound to run the unit till the operative period is over.
In these cases dealers have collected taxes separately and used it as capital / working capital and department by virtue of provision of Law have to give set-off or ITC of these taxes to purchasing unit.
Thus in these cases there is double loss of Government i.e. collected tax dose not came into treasury and on other side set-of/ITC is already granted.
One more common aspect is found in these cases is found that these units have used SICA Act 1985 as a shield from coercive recovery measures.
These units have systematically planned to use BIFR as shield and references of 2000 to 2005 in BIFR are still pending . 
Meantime the plant and machinery of these units has became old or because of inefficiency or because of mala- fide intention of promoters to have use of PSI and then close units maximum units are closed and financial institutions have taken over the possession of mortgaged property of these units and sold out it by using DRT orders or by provisions of SARFACI Act.
During this time in many cases Departmental authorities of Sales Tax have passed attachment order under Maharashtra Land Revenue Code,1966 and given the copy of these orders along with letter to keep lien of Sales Tax Dues on the property , maximum of which are in MIDC area.
Here comes one more hurdle in recovery is that there is a G.R. of year 2009 by which authorities of MIDC are instructed to take cognigence of dues of Labour and dues of financial institutions to whom MIDC has permitted . 
Thus MIDC do not take cognigence of Orders of Sales Tax Department under MLRC and efforts of Department became null.
In BIFR also we do not have representation till the appointment of Adv. Smt Shubhangi Tuli in 2009. In BIFR also department have made many representations for giving permission for recovery action. Such permission is required as per section 22 of SICA Act .
These dealers are also using channel of appeal under SICA i.e. filing appeal in AAIFR and prolonging the proceedings in BIFR/AAIFR.
By assessing the situation submitted above it can be concluded that these dealers have used all legal lacunas to avoid payments of taxes. 
All these facts leads us to have conclusion that this is a systematic way to avoid pay dues for this purpose Aurangabad Division has planned to file FIR against these dealers under provisions of Sales Tax Laws and along with provisions of Indian Penal Code.
Cases of Offence under provisions of Sales Tax Law can also be registered under IPC is up-held by Hon,ble High Court of Judicature at Bombay bench at Aurangabad in criminal application No. 3656 of 2012, in case of S. B. Mundada , Nanded vs Sales Tax.
There fore to register such cases following plan is prepared.

STAGE -I 
Collection of evidences
Sr. No. Evidence required Documents which can be collected
1 Evidence of tax collection For this Sale bills issued by dealer, copies of Assessment orders, Balance sheet, collection of bills from parties who have purchased goods from these dealers ( In Aurangabad in maximum of cases sale is effected to M/s. Bajaj Auto Ltd; and who have paid taxes to these units , so it will be somewhat smoother to collect this proof)
2 Package Scheme Breach of conditions of PSI , i.e. closure of unit in operative period, non-payment as per installment orders u/r 31B of BST Rules , Sale of Assets without permission of Operating agency and Sales Tax Department , etc.
3 Way of tax collection Separate collection or inclusive of tax collection. ( Evident from A.O., Bills , and Books etc.
4 When to Pay Making chart of all due dates of payments and thereby fixing the date of Offence and continuation of this Offence can be established.
5 BIFR Getting the proceedings extended by using legal provisions of SICA and not implementing the scheme and help of Operating Agency( i.e Banks appointed) in filing Loose or less viable DRS and again and again getting dates , if such reference in BIFR is dropped then filing an appeal in AAIFR under section 25 of SICA and using provision of SICA to avoid payments and mean time either the unit gets closed and dealer disposes off assets.

Providing the legal position of registered dealer under Sales Tax Act as agent of department in FIR.
These defaulters have committed following Offences under IPC 
• Section 34 :- i.e Criminal Act done with common intention by several persons
• Section 403:- Dishonest misappropriation of property; these dealers have used the collected tax in wring manner 
• Section 409:- Criminal Brach of Trust:- Department have trusted these dealers who are agent of tax collection and supposed to pay these taxes after the due dates but these dealers have distrusted the Department and not paid the taxes.
• Section 420:- Cheating and dishonestly inducing delivery of property , these dealers have not paid the taxes collected for department and misused it.

Consequences of FIR
Positive Consequences Negative Consequences 
Dealers will pay taxes Dealers may file W.P 
Effect will be over other dealers Applications will be made under RTI
False complaints against departmental authorities.

For this care is to be taken in selecting the cases for FIR on Objective Basis and keeping the cases in chronological order and putting the cases with proper evidences and seriousness of Offence.
For drafting the FIR and its after follw-up a special Public prosecutor is needed.

लालबागचा राजा

बरोब्बर एका वर्ष पूर्वी आपण एका विषयावर चर्चा केली होती की, “लालबागचा राजा” हे सार्वजनिक विश्वस्त मंडळ “व्यापारी” च्या व्याख्येमध्ये बसते का व् कर भरण्यास पात्र आहे का?
विक्रीकर आयुक्तांनी दिनांक ३०-१२-२०१३ रोजी दिलेल्या DDQ मध्ये सदर मंडळ “व्यापारी” या व्याख्येत बसते व् कर भरण्यास पात्र आहे असा निर्णय दिला आहे आहे. त्यामुळे आता या चर्चेला पूर्णविराम आला आहे.

VAT Fraud and Evasion: What Do We Know, and What Can be Done?
Michael Keen and Stephen Smith

I had come across this Working Paper by IMF on VAT Fraud. Tax evasion is a universal phenomenon therefore even some terms used in the paper could be different.
I feel that this research paper could be informative to all of us.

VAT FRAUD & EVASION

I am submitting the judgement in case of Nanded Division by Hon,ble High Court of Judicature Bombay , Aurangabad Bench where it is up held that section of sales tax and IPC both can be applied. The judgement was already circulated through postmaster@mahava.

G B Joshi

NANDED CRIMINAL CASE

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Back to Basics- MVAT Registration
(Repeat Post for those who joined late-original post 4-4-2013)

1. Application for Registration-Form 101.
2. Certificate of Registration-Form 102
3. Application for Cancellation-Form 103
4. RC Cancelation order-Form not prescribed.
5. Turnover limits for Registration:
Importer-TO of Sales more than Rs. 1 lakh
Other than importer(i.e. resellers, hoteliers, works contractors, manufacturers, having only local purchases)-TO of sales more than Rs. 5 lakh. TO limit increased to Rs. 10 lakh wef 26-6-2014.
In case of an oil seeds dealer, purchases turnover of oil seeds, liable for Purchase Tax, exceeding Rs. 1 lakh/10 lakh.

Common condition for all dealers:-Sales or purchases of taxable goods Rs. 10000.
All the conditions should be fulfilled in the same FY.

6. Compulsory registration in following situations:
a) Exceeded TO limits,
b) Change in constitution from proprietary to partnership
c) Change in constitution from partnership to proprietary
d) Full transfer of business (if transferee is URD)
e) Part transfer of business (if transferee is URD)
f) Demerger(split) of a company
g) Merger/Amalgamation of a company into another company (if “another company” is URD)

7. Time Limit for application for registration:
a) 60 days- in case of transfer of business, due to death of deale(proprietor)
b) 30 days- in any other case.

8. If applied within time, then the RC is granted from date of liability. If applied late, then RC granted from date of application.

9. A person, who is not liable for “compulsory registration” can apply for Voluntary Registration. [Sec.3(9)]
10. Conditions for Voluntary Registration
a) Security Deposit (Non adjustable) of Rs. 25,000 [Sec. 2(2)Proviso]
b)Introduction by a VAT dealer, continuously registered for three FY, preceding the year of application.
11. Registration Fees:
a) Voluntary Registration-Rs. 5,000 [Rule 73, Table]
b) Compulsory Registration-Rs. 500 [Rule 73, Table]
c) Duplicate RC-Rs. 25 [Rule 73, Table]

12. Common conditions for both Voluntary & Compulsory Registration:
a) Correct & complete application [Rule Rule 8(2)]
b) Photo of the person signing application (exception public ltd. co. Govt deptt. etc.) [Rule 8(7)]
c) Declaration by all partners, in case of a firm
d) Current bank account
e) PAN [Rule 8(12)]

13. New Registration is not required in following situations:
a) Change in the business name [Sec. 16(9)(a)]
b) Change in composition of firm, without dissolution [Sec. 16(9)(b)]
c) Change in trustee, if trust is dealer [Sec. 16(9)(c)]
d) Change in guardian, if guardian is a dealer [Sec. 16(9)(d)]
e) Change of Karta, if HUF is dealer [Sec. 16(9)(e)]
f) Private limited company is converted into Public Limited Company [Sec. 16(9)(f)]
g) Public limited company is converted into Private Limited Company
h)Shifting of POB anywhere in the state

14. What action can be taken against a dealer, who remains unregistered, even though liable?
a) Penalty equal to amount to tax payable during URD period [Sec. 29(2A)]
b) Interest @ 1.25% [Rule 88(1)] from the 1st of April of the year in which dealer was liable for RC to the date of payment of tax. [Sec. 30(1)]
c)Prosecution-simple imprisonment upto six months and fine [Sec. 74(3(b)]

15. What are the situations in which the a dealer must apply for cancellation ?
a) Discontinuance (closure)of business [Sec. 16(6)(a)]
b) Disposal /transfer of business [Sec. 16(6)(a)]
In case, the Turnover of a dealer falls below the RC turnover limits, then the dealer may apply for cancellation. In this situation, it is not mandatory for a dealer to apply for cancellation.
I feel that even the officer cannot cancel RC on the grounds of TO falling below limits, even after show cause. Of course, the RC can be cancelled by issuing show cause, if the dealer is filing ‘nil’ returns, on the grounds that the dealer has discontinued “business.”
Similarly, RC need should not be cancelled in case of shifting of place of business.

16. RC of a voluntarily registered dealer can be cancelled, if business is not commenced within 6 months from the date of registration.[Sec 16(6) second Proviso]

17. Whether a dealer, who does not have any fixed POB in the State, but is buying or selling goods in the State can apply for RC ?
A dealer, who does not have a fixed POB in the State, but buys or sells goods in the State, is known as a “non-resident dealer” [Sec. 2(16)]. Such a dealer can also apply like any other normal dealer, by producing all the required documents. The registration procedure for NRC dealer is same as any other dealer, except Advisory visit.

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Back to Basic-Topic 2
CST Registration
(Repeat Post for those who joined late-Original Post of 10 April 2013)

कें. वि. का. नोंदणी दाखला
1. CST नोंदणी अर्जाचा नमुना: Form A [CST R & T Rule 3(1)]
2. नोंदणी दाखल्याचा नमुना:Form B[CST R & T Rule 5(1)]
3. नोंदणी दाखला रद्द करण्यासाठीच्या अर्जाचा नमुना: विहित केलेला नाही.

4. कें.वि.का नोंदणी दाखला घेणे कोणत्या परिस्थितीत अनिवार्य आहे?
a) व्यापाऱ्याने कर पात्र आंतर-राज्य विक्री केल्यास, नोंदणी दाखला घेणे अनिवार्य आहे. नोंदणी दाखला घेण्यासाठी उलाढालीची किमान मर्यादा विहित केलेली नसल्याने, १ रु. ची आंतर-राज्य विक्री केल्यास देखील नोंदणी अर्ज अनिवार्य आहे.[CST Sec. 7(1)]

5. व्यापाऱ्याने खालील पैक्की कोणता व्यवहार केल्यास Sec. 7(1) खाली नोंदणी दाखल्यासाठी अर्ज करावा लागेल?
अ) आंतर-राज्य खरेदी,
ब) दुसऱ्या देशात निर्यात,
क) दुसऱ्या देशातून आयात,
ड) दुसऱ्या राज्यात शाखा हस्तांतरण,
इ) दुसऱ्या राज्यातून शाखा हस्तांतरण,
वर नमूद केलेल्या व्यवहारासाठी, व्यापाऱ्यास Sec. 7(1) खाली नोंदणी दाखल्यासाठी अर्ज करता येणार नाही.

6. व्यापारी ऐच्छिक नोंदणी घेऊ शकतो का?
जर एखादा व्यापारी स्थानीय विक्रीकर कायद्याखाली कर भरण्यास पात्र(dealer liable to pay tax under the sales tax law of the appropriate state..)असेल, तर त्याला ऐच्छिक नोंदणी दाखल्यासाठी Sec. 7(2) खाली अर्ज करता येतो. ज्या व्यापाऱ्याने आंतर-राज्य विक्री केलेली नाही असाच व्यापारी Sec. 7(1) खाली ऐच्छिक नोंदणी दाखल्या साठी अर्ज करू शकतो. आंतर-राज्य विक्री करणारा व्यापारी Sec. 7(1) खाली नोंदणी दाखला घेण्यास बांधील आहे.

7. ऐच्छिक नोंदणी दाखल्यासाठी फी व अनामत रक्कम किती आहे?
Sec. 7(1) आणि Sec. 7(2) खालील नोंदणी दाखल्यासाठी फी ची रक्कम रु. २५ कोर्ट फी च्या स्वरुपात भरता येते. [CST R & T Rule 4(3)]

8. नोंदणी दाखल्यासाठी किती दिवसात अर्ज केला पाहिजे?
कलम 7(1) (अनिवार्य नोंदणी) खालील अर्ज आंतर राज्य विक्री केल्याच्या दिवसापासून ३० दिवसांचे आत करणे अनिवार्य आहे. [CST R & T Rule 4(1)]अर्थात, 7(2) खालील नोंदणी दाखला ऐच्छिक असल्याने, अर्ज केव्हाही केला जाऊ शकतो.

9. नोंदणी दाखल्याचा प्रभावी दिनांक(RC effect date) संबंधी काय तरतूद आहे ?
VAT कायद्यामध्ये तरतूद आहे कि अर्ज विहित मुदतीत केल्यास नोंदणी दाखल्याचा प्रभावी दिनांक उलाढालीची मर्यादा पार केल्याचा दिवस असतो. या प्रकारची तरतूद CST Act मध्ये आढळून येत नाही. त्यामुळे आपण, VAT प्रमाणेच अर्ज उशिरा केल्यास अर्जाच्या दिनांकापासून नोंदणी दाखल्याला प्रभावी दिनांक (RC Effect Date)देतो.

10. व्यापाऱ्याची राज्यात एका पेक्षा अधिक व्यवसायाची ठिकाणे असल्यास.....?
अशा परिस्थितीत, व्यापाऱ्याने एकच अर्ज करणे अनिवार्य आहे. अर्जामध्ये व्यापाऱ्याने सर्व व्यवसायाच्या ठिकाणांचा तपशील देणे अनिवार्य आहे व त्यातील एक ठिकाण मुख्य व्यवसायाचे ठिकाण म्हणून घोषित करणे आवश्यक आहे. [CST R & T Rule 3(2)]VAT साठीचे मुख्य व्यवसायाचे ठिकाण आणि CST साठीचे व्यवसायाचे ठिकाण एकाच घोषित करणे आवश्यक आहे.

11. व्यापाऱ्याचे व्यवसायाचे ठिकाण एका पेक्षा अधिक राज्यात असल्यास, स्वतंत्र नोंदणी दाखला घेणे आवश्यक आहे का?
CST Act जरी राष्ट्रव्यापी असला तरी व्यापाऱ्याने प्रत्येक राज्यात स्वतंत्र नोंदणी घेणे जरूरी आहे.

12. व्यापाऱ्याने CST RC हरवल्यास,नष्ट किंवा खराब झाल्यास .....?
व्यापारी रु. ५ कोर्ट फी च्या स्वरुपात भरून Duplicate CST RC साठी अर्ज करू शकतो.[CST R & T Rule 8]

13. CST RC कोणत्या कारणाने रद्द केली जाऊ शकते?
CST RC खालील कारणांच्या आधारे रद्द केली जाऊ शकते[Sec. 7(4)(b)]:
a) व्यवसाय करणे बंद केले
b) व्यापाऱ्याचे अस्तित्व नष्ट झाले, (व्यापारी मृत होणे, भागीदारी विसर्जित होणे इ.)
c) नोंदणी दाखल्यासाठी किंवा क नमुन्यांसाठी कलम 7(3A), (3C) or (3E) खाली नवीन surety Bond किंवा पुरेशी security for C forms, etc. न सादर करणे
d) CST कर अथवा शास्ती न भरणे,
e) कलम 7(2) खालील नोंदीत (ऐच्छिक नोंदणी दाखला) व्यापाऱ्याचा VAT नोंदणी दाखला रद्द झाल्यास.

14. नोंदणी दाखला न घेतल्यास....?
व्यापाऱ्यास सहा महिन्यांपर्यंत साधा कारावास किंवा दंड अथवा दोन्ही लागू होऊ शकते. [CST Sec. 10(aa)]. यासंबंधीची स्पष्ट तरतूद कलम १० मध्ये असल्याने कलम 9(2A) नुसारची VAT शास्तीची तरतूद लागू होणार नाही असे दिसते.

15. नोंदणी दाखल्यामध्ये कोणत्य वस्तूंचा समावेश केला जाऊ शकतो?
उत्पादक व्यापाऱ्याच्या नोंदणी दाखल्या मध्ये ज्या वस्तूंचा समावेश केला जाऊ शकतो अशा वस्तूंच्या उद्योग निहाय (Industry wise) याद्या केंद्र सरकारच्या दि. १२-११-१९५८ च्या अधिसूचनेमध्ये (No 9(88)ST/57 , Ministry of Economic Affairs, Ministry of Finance, Govt. of India) उपलब्ध आहेत.
फेरविक्री, उत्पादन, विक्रीसाठीच्या वस्तूंवर प्रक्रिया करण्यासाठी,mining, उर्जेचे उत्पादन आणि वितरण,विक्री फेरविक्रीच्या वस्तूंचे आवेष्टन या प्रयोजनासाठी “क” नमुन्यावर खरेदी करण्यास अनुमती आहे. तसेच, “क” नमुन्यावरील वस्तूंचे स्वरूप CST R & T नियम १३ मध्ये नमूद केलेले आहे.

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Back to Basics-Topic 3
Returns
(Originally posted 21-4-2013- modified on 23-9-2015 for the benefit of those who joined late))

1. Return/विवरणपत्र म्हणजे काय ?
Return म्हणजे एक प्रकारचे विवरणपत्र असते, ज्यामध्ये व्यापाऱ्याच्या व्यवसायाचा, उत्पन्नाचा, कर दायीत्वाचा स्वयं-घोषित तपशील असतो. कर विवरण पत्राच्या व्यतिरिक्त देखील अन्य प्रकारची विवरण पत्र असतात. बँक रोख व्यवहारांचा तपशील सादर करते, संपत्ती नोंदणी कार्यालय रु. ३० लाखापेक्षा अधिक मुल्याची खरेदी विक्री ई.शासकीय अधिकारी देखील संपत्ती विवरण दाखल करतात. याला “Return” का म्हणतात याचे उत्तर शोधण्याचा प्रयत्न मी देखील करतो आहे.

2. MVAT विवरणपत्र कोणी भरणे आवश्यक आहे?
प्रत्येक नोंदणी धारक व्यापाऱ्याने correct, complete and self consistent return दाखल करणे जरूरी आहे. [Sec. 20(1)(a).]

3. MVAT return चा नमुना सर्व व्यापारांसाठी एकच आहे का?
नाही, विविध प्रकारच्या व्यापाऱ्यांसाठी विवरणपत्रांचे नमुने वेगळे आहेत.
Form 232- All composition dealers (Full composition dealers), whose entire turnover is under composition, except Works contractor composition dealers and Part composition dealers.
Form 233- Dealers, also doing works contracts,leasing & part composition dealers.
Form 234-Package Scheme Dealers.
Form 235-Notified Oil companies-Form 235.
Form 231-All dealers, other than those specified above.

4. विवरणपत्रांची periodicity (वारंवारिता) कशी असते ?
MVAT विवरणपत्र मासिक, त्रैमासिक आणि सहामाही कालावधीची असतात. वार्षिक विवरणपत्राची तरतूद सध्या नाही.

5. सहामाही विवरणपत्र कोणी दाखल करावे ?
खालील व्यापाऱ्यांनी सहामाही विवरण पत्र दाखल करावे:
(i.) Retailer Composition dealer, (मागील वर्षाचे कर दायित्व काही असले तरी).
(ii.) Deemed dealers (कल्पित व्यापारी)[Sec. 2(8)Explanation]-, ज्यांचे मागील वर्षाचे कर दायित्व रु. १ करोड पर्यंत आहे. सहामाही विवरण पत्राची सवलत घेण्यासाठी विक्रीकर सहआयुक्त (विवरण), मुंबई/विक्रीकर सहआयुक्त(VAT Adm) यांचे कडे अर्ज करणे आवश्यक आहे. [Rule 17(4)(a)(ii)]. कल्पित व्यापारी म्हणजे बँक, रेल्वे,सार्वजनिक विश्वस्त संस्था,राज्य शासन, केंद्र शासन ई.
(iii.) मागील वर्षाचे कर दायित्व रु. १ लाखापर्यंत असलेला व्यापारी [Rule 17(4)(b)(i)]
(iv.) मागील वर्षीचा परताव्याचा दावा रु. १० लाखापर्यंत असलेला व्यापारी [Rule 17(4)(b)(ii)]

6. मासिक विवरण पत्र कोणी दाखल करावे ?
खालील व्यापाऱ्यांनी मासिक विवरणपत्र दाखल करावे:
• मागील वर्षाचे कर दायित्व रु. १० लाखा पेक्षा अधिक असलेले व्यापारी [Rule 17(4)(c)(i)]
• मागील वर्षीचा परताव्याचा दावा रु. १ कोटी पेक्षा अधिक असलेले व्यापारी [Rule 17(4)(c)(ii)]

7. त्रैमासिक विवरणपत्र भरण्यास कोण पात्र आहे ?
त्रैमासिक विवरणपत्र भरण्यास पत्र व्यापारी:
• मागील वर्षाचे कर दायित्व रु. १ लाखापेक्षा अधिक परंतु रु. १० लाखापर्यंत [Rule 17(4)(d)]
• मागील वर्षीचा परताव्याचा दावा रु. १० लाखापेक्षा अधिक परंतु रु. १ करोड पर्यंत [Rule 17(4)(d)]

8. वेब साईट वरच्या periodicity ला कायद्यात मान्यता आहे का?
Rule 17(4)(e)(i) अन्वये विक्रीकर आयुक्तांना सर्व व्यापाऱ्यांची periodicity ठरविण्यासाठी प्राधिकृत केलेले आहे. दर वर्षी एप्रिल महिन्यात आयुक्त वेब साईटवर periodicity घोषित करतात. या periodicity ला आव्हान व्यापारी देऊ शकत नाही. ही periodicity अंतिम मानली जाते. Periodicity ठरविताना Rule 17(4) चा निकष लावला जातो.

9. नवीन नोंदणी दाखला घेतलेल्या व्यापाऱ्याने कोणत्या periodicity चे विवरण पत्र भरावे ?
नोंदणीच्या प्रथम वर्षात त्रैमासिक विवरणपत्र भरावे. तसेच, अनोंदित कालावधीसाठी देखील त्रैमासिक विवरणपत्र लागू आहे.

10. व्यापारी आपले विवरणपत्र केव्हा सुधारू (Revised Return)शकतो ?
खालील परिस्थितीत सुधारित विवरण पत्र व्यापारी दाखल करू शकतो:
a) चुकीचे विधान किंवा मजकूर आढळल्यास व्यापारी स्वतःहून(suo motu), वर्ष संपल्यापासून १० महिन्यांचे आत किंवा निर्धारण नोटीस बजावण्या पूर्वी.[Sec. 20(4)(a)]
b) लेखा-परीक्षकाच्या ७०४ मधील सल्ल्यानुसार, ७०४ सादर करण्याच्या विहित दिनांकापासून ३० दिवसांचे आत[Sec. 20(4)(b)]. ७०४ सादर करण्याचा विहित दिनांक सध्या १५ जानेवारी आहे.
c) नमुना ६०४ मध्ये प्राप्त सूचनेनुसार, नमुना ६०४ प्राप्त झाल्याच्या ३० दिवसांचे आत. [Sec. 20(4)(c)]

11. एकाच कालावधी साठी व्यापारी एका पेक्षा अधिक वेळा सुधारित विवरणपत्र दाखल करू शकतो का?
व्यापारी एका कालावधी साठी स्वतःहून [Sec 20(4)(a)]तसेच CA च्या सल्ल्यानुसार [Sec 20(4)(b)]प्रत्येकी एकदाच सुधारित विवरण पत्र दाखल करू शकतो परंतु [Sec 20(4)(c)], व्यवसाय लेखा परीक्षणानंतर (दिनांक १-४-२०१५ पासून)एका पेक्षा अधिक वेळा सुधारित विवरणपत्र दाखल करू शकतो.

12. उशिरा विवरण पत्र दाखल केल्याचे परिणाम......?
व्यापाऱ्यास विवरणपत्र दाखल करण्यास उशीर झाल्यास, विवरणपत्र दाखल करण्यापूर्वी रु. ५,००० चे विलंब शुल्क भरणे आवश्यक आहे. हि तरतूद १-८-२०१२ पासून लागू झाली आहे. [Sec. 20(6)]. परंतु, जर व्यापाऱ्याने विहित दिनांकानंतर ३० दिवसांचे आत विवरण पत्र दाखल केल्यास रु. १००० विलंब शुल्क लागू आहे.
विलंब शुल्क काही विशिष्ट परिस्थितीत माफ केले जाऊ शकते. राज्य शासनाने कलम २०(६) अन्वये अधिसूचना जारी केली आहे. (वाचा व्यापारी परिपत्रके क्रमांक 8T दिनांक ११-३-२०१४ आणि 13T दिनांक २-८-२०१४)

13. १-८-२०१२ पूर्वीच्या कालावधीचे विवरणपत्र आत्ता दाखल केल्यास कलम २९(८) ची शास्ती लावता येईल का ?
दि. १-८-२०१२ पासून कलम २९(८) वगळण्यात आल्याने आत्ता कलम २९(८) अन्वये शास्ती लावता येणार नाही. अशा विवरणपत्रास विलंब शुल्क लागू होईल.

14. What is UAO ?
UAO म्हणजे Unilateral Assessment Order. व्यापाऱ्याने विवरण पत्र दाखल न केल्यास UAO,म्हणजेच Best Judgment Assessment Order [Sec 23(1)]पारित केला जाऊ हाकतो.
Unilateral Assessment Order हा शब्द MVAT Act मध्ये आढळत नाही, पण हा शब्द आता प्रचलित झालेला आहे.
UAO साठी व्यापाऱ्यास नोटीस देणे आवश्यक नाही, तसेच व्यापाऱ्यास सुनावणीची संधी देखील देणे गरजेचे नाही.
व्यापाऱ्याने विवरणपत्र दाखल केल्यास UAO रद्द होते. UAO रद्द करण्यासाठी विहित नमुन्यात अर्ज करण्याची अट 2013 पासून रद्द करण्यात आली आहे.
विवरणपत्र कसुरीच्या वर्षाच्या अखेरीपासून ३ वर्षांचे आत UAO पारित करणे आवश्यक आहे.
उदा:जर व्यापाऱ्याने एप्रिल २०१० चे विवरण पत्र भरले नसल्यास दिनांक ३१-३-२०१४ पूर्वी UAO पारित करणे आवश्यक.

15. तेल कंपन्यांच्या बाबतीत विवरणपत्रासंबंधीच्या विशेष तरतुदी काय आहेत?
तेल कंपन्या कलम ४१(४) खालील अधिसूचित करण्यात येतात. अशा अधिसूचित तेल कंपन्या नमुना २३५ मध्ये विवरणपत्र भरतात. नमुना २३५ मधील विवरणपत्र १५ दिवसांचे आत भरावे लागते. तेल कंपनीला २१ दिवसांचे आत विवरण पत्र दाखल करण्याची मुभा खालील अटी पूर्ण केल्यास मिळते:
• मागील महिन्याच्या कराच्या ८०% रक्कम १५ तारखेपर्यंत भरली असल्यास आणि
• या महिन्याच्या विवरणपत्रानुसारचा उर्वरित कर २१ तारखे पर्यंत भरला असल्यास .
उदाहरण: तेल कंपनीने जानेवारी २०१३ च्या विवरणपत्रानुसार रु. १,००,००० कर भरला होता. तेल कंपनीचे फेब्रुवारीचे २०१३ कर दायित्व रु.१,२०,००० आहे.
या तेल कंपनीने फेब्रुवारी २०१३ चे विवरण पत्र १५-३-२०१३ पर्यंत भरले पाहिजे. परंतु, जर या कंपनीने रु. ८०,००० दिनांक १५-३-२०१३ पर्यंत भरले आणि उरलेले रु. ४०,००० जर २१-३-२०१३ पर्यंत भरले, तर दि. २१-३-२०१३ पर्यंत विवरणपत्र भरल्यास वेळेत भरले असे ग्राह्य धरले जाईल. [Rule 17(3)]

16. विवरण पत्र दाखल करण्याचे दिनांक.......?
मासिक आणि त्रैमासिक विवरण पत्र २१ दिवसांचे आत , तर सहामाही ३० दिवसांचे आत भरावे लागते. व्यापाऱ्याने जर कर विहित मुदतीत भरला, तर व्यापाऱ्यास विवरणपत्र दाखल करण्यास अतिरिक्त १० दिवसांची मुभा आयुक्तांच्या परिपत्रका नुसार देण्यात आलेली आहे. विवरण पत्रा सोबत Annexure दाखल करणे अनिवार्य करण्यात आले आहे. ज्या व्यापाऱ्यास नमुना ७०४ दाखल करणे अनिवार्य नाही अशा व्यापाऱ्यास त्याचे मार्च अखेरीचे विवरण पत्र ३० जून पर्यंत दाखल करता येते.

17. आंतर-राज्य विक्री नसताना CST return...........?
जर विवरण पत्र कालावधी मध्ये व्यापाऱ्याने आंतर-राज्य विक्री केली नसल्यास, व्यापाऱ्याने CST return भरणे या पूर्वी अनिवार्य नव्हते. परंतु दिनांक १-१०-२०१४ पासूनच्या कालावधीच्या विवरण पात्रापासून सदर सवलत रद्द करण्यात आली आहे. म्हणजेच जर एखाद्या व्यापाऱ्याने आंतर-राज्य विक्री, शाखा हस्तांतरण, निर्यात इत्यादी केल्यास केविका विवरण अनिवार्य असेल. (वाचा व्यापारी परिपत्रक 20T दिनांक २५-११-२०१४)

18. व्यापारी विवरण पत्राची periodicity बदलण्यासाठी अर्ज करू शकतो का?
ज्या व्यापाऱ्याची periodicity सहामाही आहे अशा व्यापाऱ्यास त्रैमासिक केविका नमुने घेण्यात अडचण येते. म्हणून अशा व्यापाऱ्यासाठी एक सवलत देण्यात आली आहे. असा व्यापारी १५ मे पर्यंत अर्ज करून त्याची periodicity सहा माहीच्या ऐवजी त्रैमासिक करण्याची विनंती करू शकतो. (नियम 17).

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परतावा प्रदान पद्धतीत बदल

आपल्याला माहित असेलच की इलेक्ट्रोनिक माध्यमातून पैशाचे हस्तांतातरण विविध मार्गाने होऊ शकते जसे की:
IMPS-IMMEDIATE PAYMENT SERVICE
RTGS-REAL TIME GROSS SETTLEMENT
ECS- ELECTRONIC CLEARING SERVICE
NEFT-NATIONAL ELECTRONIC FUNDS TRANSFER

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१ ऑक्टोबर २०१५ पासून कर वाढ

राज्य शासनाने आज अधिसूचना काढून काही वस्तूंवरील कराच्या दरात वाढ केली आहे.
खाली अशा वस्तूंचे संक्षिप्त वर्णन दिलेआहे, तर अनुसूची नोंद कंसात दिलीआहे. तसेच पूर्वीचा दर आणि सुधारित दर दिला आहे. {अधिसूचना विभागाच्या संकेत स्थळावर उपलब्ध आहे}

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गणितातील शून्याचे आणि कायद्यातील विरामचिन्हांचे मूल्य

आपल्याला गणितातील शून्याचे मूल्य माहित आहेच. एखाद्या संख्येतील शून्याचे स्थान जर बदलले तर त्याचा परिणाम काय होऊ शकतो हे आपल्याला सांगणे नको.

कायद्यात देखील शून्या प्रमाणे विरामचिन्हांचे महत्व किती आहे याचा प्रत्यय मुंबई उच्च न्यायालयाने दिनांक १ september २०१५ रोजी दिलेल्या वाडीलाल आईसक्रीम प्रकरणात लक्षात आला. प्रकरण जरी मुंबई विक्रीकर अधिनियमातील असले तरी त्यातील तत्व आजही लागू आहे.

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TV Set Top Box- ची “विक्री”

आपल्याला कल्पना आहेच की बहुतांश घरांमध्ये TV चे प्रक्षेपण Set top Box द्वारे होते. Set top Box पुरविणाऱ्या काही कंपन्या आहेत ज्या ग्राहकांकडून सुरुवातीस एक रक्कम घेतात व काही ठराविक रक्कम प्रत्येक महिन्याला घेत असतात. त्यातील एक मोठी कंपनी म्हणजे Airtel. एका प्रकरणात असा प्रश्न आला की Bharati Airtel या कंपनीने ग्राहकांस set top Box पुरविले तर अशा व्यवहारास “विक्री” म्हणता येईल का? सदर कंपनी set top box चा पुरवठा केल्यावर ग्राहकाकडून प्राप्त झालेली ठराविक रक्कम तिच्या हिशेबाच्या पुस्तकांमध्ये दाखवत असे
.
कंपनीने दावा केला की Set top Box ची ग्राहकास विक्री केली जात नाही. ग्राहकास फक्त सेवा पुरविली जाते. Set top Box वर कंपनीचा logo असतो व तो logo ग्राहक खोडू शकत नाही. Set top Box मधील मालकी हक्क ग्राहकास हस्तांतरित होत नाही.

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Legal maxims (कायदेशीर नीतीवचने)
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Top 10 legal maxims that should be on your fingertips ... Why ??
✔Latin maxims articulate the principled foundations on which the law is built.
✔Each is a time-tested, ancient treasure of Roman law.
✔For better appreciation of many judicial including taxation pronouncements/ judgements as it often incorprate these maxims therein.

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कुत्र्याचा साबण औषध आहे का?

Bayer Pharmaceuticals ही कंपनी कुत्र्यांसाठी Asuntol नावाचा “औषधी साबण” उत्पादित करते. कंपनीने DDQ अर्जामध्ये असा दावा केला की सदर साबण “औषध” आहे व म्हणून या साबणावर ५% दराने कर आकारणी केली जावी [Schedule Entry C-29-औषधे].

या दाव्याच्या पुष्ट्यर्थ उत्पादकाने अनेक युक्तिवाद केले जसे की या साबणामुळे रोगराई पासून प्रतिबंध होतो. तसेच कुत्र्याला होणाऱ्या त्वचेच्या रोगापासून संरक्षण मिळते. सदर साबण ठोक औषधी द्रव्यापासून (bulk drug) तयार केला जातो. उत्पादकाकडे औषधे उत्पादन करण्याचा परवाना (Drug Licence )आहे. Veterinary डॉक्टर सदर साबणाची शिफारस करतात.