Laws 4 India - Maharashtra Sales Tax

NO.	DATE	DESCRIPTION
Circular 12-T	28-4-2005	Composition Scheme under Maharashtra Value Added Tax Act, 2002.
Circular 11-T	1-4-2005	Taxation of Medicines under the Maharashtra Value Added Tax Act 2002 (Mah. IX of 2005) — Special provisions regarding taxation of medicines.
Circular 10-T	23-3-2005	Date for filing returns of turnover for 2003-04. Amendment to sec-22 of B.S.T. Act, 1959.
Circular 9-T	16-3-2005	Administrative Relief to Mandap Decorators
Circular 8-T	9-3-2005	Amendment to Central Sales Tax Act, 1956 (Act 74 of 1956)
Circular 6-T	21-2-2005	"Amendment in Central Sales Tax Act"
Circular 5-T	31-1-2005	"Amnesty Scheme–2004"
Circular 3-T	18-1-2005	Amendment to Central Sales Tax Act, 1956 (Act 74 of 1956)
Circular 2-T	18-1-2005	Amendment to Central Sales Tax Act, 1956 (Act 74 of 1956)
Circular 1-T	14-1-2005	Information regarding purchases made locally from Registered dealers.
Circular 40-T	28-12-2004	Exemption of Motor Sprit Tax to certain fishermen co-op. societies under Bombay Sales of Motor Sprit Taxation Act, 1958
Circular 39-T	18-12-2004	Notifications issued under the Bombay Sales Tax Act, 1959 dated 2nd December 2004
Circular 38-T	10-12-2004	Composition of tax under the Works Contract Tax Act
Circular 37-T	30-11-2004	"Amnesty Scheme 2004"
Circular 36-T	23-11-2004	References filed with the High Court. Proceedings involving similar issues instructions regarding.
Circular 35-T	20-10-2004	Exemption of Sugarcane Purchase Tax to certain classes of purchases under Maharashtra Sugarcane Purchase Tax Act, 1962.
Circular 34-T	19-10-2004	Additional demand of tax, penalty and/or interest consequent thereto, arising out of operation of Rule 31AA(2)(b) of the Bombay Sales Tax Rules, 1959 as amended by Notification No. STR-12.03/CR-70/Taxation-1, dt. 31-3-2003 ---- Concession Regarding.
Circular 33-T	18-10-2004	Tax benefits to Registered Dealers in Special Economic Zone — Regarding.
Circular 32-T	16-10-2004	Clarification regarding Stay towards tax on lease of Copyrights of cinematographic films
Circular 31-T	16-10-2004	Assessments of employers under the Profession Tax Act for the periods ending on or before 31st March, 2002.
Circular 30-T	30-9-2004	Extension of date for filing of annual return for the period 2003-2004.
Circular 28-T	17-9-2004	"Amnesty Scheme-2004" Motor Vehicle Entry Tax Act, 1987 and Works Contract Tax (Re-enacted) Act, 1989.
Circular 27-T	16-9-2004	Administrative relief to the manufacturers of oil and oil cake from cotton seed.
Circular 26-T	14-9-2004	'Amnesty Scheme 2004'
Circular 25-T	4-9-2004	(1) Administrative concessions to dealers whose registration certificate is cancelled due to provisions of Section 22(8) and who apply for registration u/s. 22(2A) of the B.S.T. Act, 1959. (2) Submission of PAN in all types of applications for registration.
Circular 24-T	1-9-2004	Summary assessment u/s. 9(1) of the Works Contract (Re-enacted) Act, 1989 and u/s. 8(1) of the Maharashtra Sales Tax on the Transfer of Right to use any Goods for any Purposes Act, 1985 read with Section 33(2) of The Bombay Sales Tax Act, 1959.
Circular 23-T	1-9-2004	Administrative Relief to Textile Processors, Photo developers, printers, etc.
Circular 22-T	1-9-2004	(1) Administrative relief to the manufacturers pf oil and oil cake from cotton seed. (2) Amendment to Rule 3 and 31B of the Bombay Sales Tax Rules, 1959.
Circular 21-T	1-9-2004	Process of preparing 'butter from cream' or 'ghee from butter' – amounts to manufacture.
Circular 20-T	25-8-2004	Amnesty Scheme - 2004
Circular 19-T	19-8-2004	Amnesty Scheme - 2004
Circular 18-T	19-8-2004	Amendment Act No. XIII of 2004.
Circular 17-T	19-8-2004	Date for filing return of turnover for 2003-2004 Amendment to section 22 of the Bombay Sales Tax Act, 1959.
Circular 16-T	11-8-2004	Amendments to Bombay Sales Tax Rules, 1959
Circular 15-T	9-8-2004	Extension of certain notification entries under B.S.T. Act, 1959 and notification under the C.S.T. Act, 1956
Circular 14-T	5-8-2004	Amnesty Scheme - 2004
Circular 13-T	29-7-2004	Date for filing return of turnover for 2003-04 - Amendment to Section 22 of the Bombay Sales Tax Act, 1959.
Circular 12-T	13-7-2004	Notification issued under the Bombay Sales Tax Act, 1959 dated 3rd July 2004.
Circular 11-T	8-7-2004	Amendment to various Acts administered by the Sales Tax Department: Maharashtra Act No. XIII of 2004:
Circular 10-T	22-6-2004	Amnesty Scheme-2004
Circular 9-T	8-6-2004	Summary assessment u/s. 33(2) upto the 'P' year 2002-2003
Circular 8-T	07/04/2004	Amendment to Rule 41F of the Bombay Sales Tax Rules, 1959
Circular 7-T	31/03/2004	The concession granted by the Government of Maharashtra in 1978 in view of the Bombay High Court Judgment in the case of M/s. Berar Oil Industries (36 STC 473) and withdrawal of such concession w.e.f. 1-4-2004.
Circular 6-T	08/03/2004	Rate of Tax on Aviation Turbine Fuel (Duty Paid) under Motor Spirit Taxation Act, 1958.
Circular 5-T	06/03/2004	Package Scheme of Incentives - Change of Implementing Agency in respect of Large and Medium Scale Industrial Units.
Circular 4-T	22-1-2004	Extension of date of filing of Annual Returns under the B.S.T. Rules, 1959 and C.S.T. Rules for the Financial Year 2002-2003.
Circular 3-T	09/01/2004	Interest on Refunds under the Central Sales Tax Act, 1956, Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989 and Maharashtra Sales Tax on the Transfer of right to use any goods for any purpose Act, 1985. Interest
Circular 2-T	08/01/2004	Serial Numbers of Registration Certificate: Creation of new Pin Codes
Circular 1-T	07/01/2004	Information about PAN and additional / missing information about dealers.
CIRCULARS IN 2003
Circular No. 25-T	16/12/2003	Information about Income Tax Permanent Account Number (PAN) and additional/missing information about dealers.
Circular No. 24-T	19/11/2003	Amnesty from payment of penalty and interest under the Works Contract (Re-enacted) Act, 1989 for the period 1-4-1998 to 31-3-1999.
Circular No. 23-T	22/10/2003	Recovery of Sales Tax dues only after creating statutory demand raised by passing assessment order, re-assessment order, revision order, appeal order, etc.
Circular No. 22-T	10/10/2003	Information from manufacturers registered with the Central Excise Department
Circular 21-T	08/10/2003	Levy of tax under Works Contract Tax Act – processing of textiles, printing jobs etc., – Bombay High Court judgment in case of M/s. Matushree Textile Ltd., WP no. 5870/1996.
Circular 20-T	20/09/2003	Bombay High Court judgment in case of M/s. Matushree Textile Ltd., WP no. 5870/1996.
Circular 19-T	08/08/2003	Priority Assessments
Circular 18-T	15/07/2003	Tax benefits to Registered Dealers in Special Economic Zone.
Circular 17-T	10/07/2003	Notification regarding VAT on iron & steel.
Circular 16-T	04/06/2003	Extension of certain notification entries under B.S.T. Act, 1959 and notification under the C.S.T Act, 1956.
Circular 15-T	23/05/2003	Premature Repayment of the amount of deferred taxes by the Eligible Units at New Present Value (NPV).
Circular 14-T	08/05/2003	Calculation of Cumulative Quantum of Benefits, Repayment of deferred taxes etc. – Regarding. Package Scheme of Incentives.
Circular 13-T		Establishment of mechanism to settle Inter-State Disputes under the Central Sales Tax Act, 1956- Amendment in the CST Act.
Circular 12-T	31-03-2003	Amendments to Maharashtra Sugarcane Purchase Tax Act, 1962 Maharashtra Act No. XX of 2002
Circular 11-T	31-3-2003	Amendments to B.S.T. Act, 1959 and other allied Acts administered by the Sales Tax Department.
Circular 10-T	15-03-2003	Summary Assessment u/s. 33(2) for the "P" year up to 2001-2002. Clarification.
Circular 8-T	01-02-2003	Rate of sales tax on bullion & specie covered by the schedule entry C-I-10 and jewellery covered by schedule entry C-II-97
Circular 7-T	30-1-2003	Introduction of notification entry G-6 pertaining to Special Economic Zone (SEA) and amendment to the Notification entry G-3 under section 41 of the B.S.T. Act, 1959.
Circular 6-T	22-1-2003	Request for communicating changes in liability Etc. under Profession Tax Act – Updation of Master List of Enrolment Certificate holders
Circular 5-T	18-1-2003	Amnesty from payment of penalty and interest under the Works Contract (Re-enacted) Act, 1989 for the period — 1-4-1998 to 31-3-1999.
Circular 4-T	7-1-2003	Administrative relief of tax dues under C.S.T. Act, 19576 to the dealers who have not produced 'C' forms for inter State sales of goods carrying reduced rate of sales tax @ 4% or less by virtue of notification under section 41 of B.S.T. Act, 1959, for the period 1-4-1999 to 31-3-2002.
Circular 3-T	6-1-2003	Extension of date of payment of tax and submission of application for Registration under the Entry Tax Act, 2002.
Circular 2-T	3-1-2003	Amendment to Bombay Sales Tax Rules, 1959 & Value Added Tax (VAT) Iron & Steel.
Circular 1-T	1-1-2003	Deletion of Notification Entries.
CIRCULARS IN 2002
Circular 43-T	31-12-2002	Annual Return Defaults.
Circular 42-T	31-12-2002	Amendments to B.S.T. Rules, 1959 – Returns
Circular 41-T	30-12-2002	Maharashtra Tax on Entry of goods into the Local Areas Act, 2002.
Circular 40-T	13-12-2002	Grant of interest on refund u/s. 43A and interest on delayed refund u/s. 44A of B.S.T. Act, 1959.
Circular 39-T	12-12-2002	Premature Repayment of the amount of deferred taxes by the Eligible Units at Net Present Value (NPU)
Circular 37-T	09-12-2002	Extension of date of payment of tax and submission of application for registration under the Entry Tax Ordinance, 2002.
Circular 36-T	09-12-2002	Rules under the Entry Tax Ordinance 2002
Circular 35-T	18-11-2002	Amnesty Scheme 2002-2003 – The Maharashtra Sales Tax on Professions, Trades, Callings & Employment Act, 1975.
Circular 34-T	16-11-2002	Procedure to be followed by appellate authorities while granting stay to the recovery proceedings and follow up actions by the assessing authorities.
Circular 33-T	2-11-2002	Set-off on Low Sulphur Heavy Stock (LSHS) u/r 41D and 43C
Circular 32-T	2-11-2002	Administrative relief to small restaurants having annual turnover of up to Rs. 6 lakhs.
Circular 31-T	2-11-2002	Priority Assessment
Circular 30-T	14-10-2002	Amnesty Scheme 2002-2003 – The Maharashtra State Tax on Professions, Trades, Callings & Employments Act 1975.
Circular 29-T	7-10-2002	Imposition of Entry Tax on Goods entering into the Local Areas of the State.
Circular 28-T	7-10-2002	Exemption from Resale Tax......... Under clause (v) of section 10 and Section 41 of the Bombay Sales Tax Act, 1959.
Circular 27-T	5-10-2002	Summary assessment U/s. 33(2) for the "P" Year upto 2001-2002.
Circular 26-T	1-10-2002	Amendments to Bombay Sales Tax Rules, 1959
Circular 25-T	19-9-2002	Binding effect of DDQs section 52(1) as well as section 52(2)
Circular 24-T	7-8-2002	Value Added Tax (VAT), on Iron & Steel
Circular 23-T	30-7-2002	1. Bombay Sales Tax (Third Amendment) Rules, 2002 2. Bombay Sales Tax (Forth Amendment) Rules, 2002
Circular 9-A	22-7-2002	Disposal of Appeals, Restoration / Rectification Applications.
Circular 22-T	20-7-2002	Effect of Amendment to Central Sales Tax Act, 1956 on the calculation of Cumulative Quantum of Benefits (CQB) U/R 31AA of the Bombay Sales Tax Rules, 1959.
Circular 21-T	17-7-2002	Amendment to rule 41F of Bombay Sales Tax Rules, 1959.
Circular 19-T	28-6-2002	Date of payment of Profession Tax extended up to 31st July, 2002.
Circular 18-T	25-6-2002	Summary assessment u/s. 9(1) of the Works Contract (Re-enacted) Act (hereafter Works Contract Act, 1989) and u/s. 8(1) of the Maharashtra Sales Tax on the Transfer of Right to use any Goods for any Purpose Act, 1985 (hereafter – Lease Act, 1985) read with Section 33(2) of the Bombay Sales Tax Act, 1959.
Circular 17-T	25-6-2002	Amendment to the B.S.T. Act, 1959
Circular 16-T	18-6-2002	Summary assessment U/s 33(2) for the ’P' year up to 2000-2001
Circular 15-T	27-5-2002	Amendments to Central Sales Tax Act, 1956 (Act 74 of 1956)
Circular 5A-T	6-5-2002	Grant of NOC to dealers in Liquor.
Circular 14-T	17-5-2002	Amendment to Maharashtra Tax on Luxuries Act, 1987.
Circular 13-T	14-5-2002	Establishment of mechanism to settle inter-State Disputes under the Central Sales Tax Act, 1956. Amendment in the CST Act.
Circular 12-T	8-5-2002	Notifications issued u/s. 41 of the B.S.T. Act, dated 30th March 2002 and 1st May 2002 and u/s. 8(5) of C.S.T. Act, dated 30th March, 2002 and 1st May 2002.
Circular 11-T	4-5-2002	Amendments to B.S.T. Act, 1959 and other allied Acts administered by the Sales Tax Department.
Circular 10-T (Amendment)	23-4-2002	Specifying class or classes for applying for PAN u/s 139(IA) reg.
Circular 10-T	23-4-2002	Specifying class or classes of persons who are required to applying for Permanent account number u/s 139A (IA) of the Income tax Act, 1961.
Circular 9-T	18-4-2002	Recovery of Sales Tax dues in the cases of liquor dealers: Grant of instalments.
Circular 7-T	2-3-2002	Payment of sales tax by dealer in Lottery tickets.
Corrigendum 6-T	2-3-2002	Corrigendum to circular issued the Maharashtra State Tax on Professions, Trades, Calling and Employment Act, 1975.
Corrigendum 5-T	27-2-2002	Administrative relief in respect of Sales Tax paid on purchase of oil seeds, for the period from 1st September 1990 to 31st March 1992, to the manufacturers of Sunflower and Niger Seed oil.
Circular 4-T	8-2-2002	Composition Scheme as per Section 40 of the Bombay Sales Tax Act, 1959.
Circular 3-T	7-2-2002	Bombay Sales Tax (Amendment) Rules, 2002.
Circular 2-T	2-2-2002	Bombay Sales Tax (Second Amendment) Rules, 2002.
Circular 1-T	25-1-2002	Administrative relief in respect of Sales Tax paid on purchases of oil seeds for the period from 1st September, 1990 to 31st March, 2002, to the manufacturers of Sunflower and Niger Seed Oil.