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	<title>Bombay Salestax, VAT, Servicetax, GST Articles &#187; Vat</title>
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	<description>This Bombay Salestax, Maharastra VAT, Servicetax and GST website blog is a tax reference guide for students, practicing advocates and lawyers who work in Bombay Salestax, Maharashtra VAT,Servicetax and GST cases. You will also find tax related articles, circulars and judgements in this online tax website.</description>
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		<title>VAT and liability of Commission Agents in Agricultural Produce Markets</title>
		<link>http://www.bombaysalestax.com/2011/06/vat-and-liability-of-commission-agents-in-agricultural-produce-markets/</link>
		<comments>http://www.bombaysalestax.com/2011/06/vat-and-liability-of-commission-agents-in-agricultural-produce-markets/#comments</comments>
		<pubDate>Sun, 12 Jun 2011 14:03:47 +0000</pubDate>
		<dc:creator>ntnirale</dc:creator>
				<category><![CDATA[Vat]]></category>

		<guid isPermaLink="false">http://www.bombaysalestax.com/?p=109</guid>
		<description><![CDATA[VAT and liability of Commission Agents in Agricultural Produce Markets  By – N.T.Nirale Advocate Vat that is [sales tax] is payable on sales. Not on the sales made by all people, but only on the sales made by the dealers. A question arises whether the Adtiya [Brokers] are liable to pay tax on the sales. [...]]]></description>
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		<title>Is VAT applicable on OCTROI amount?</title>
		<link>http://www.bombaysalestax.com/2010/05/is-vat-applicable-on-octroi-amount/</link>
		<comments>http://www.bombaysalestax.com/2010/05/is-vat-applicable-on-octroi-amount/#comments</comments>
		<pubDate>Mon, 31 May 2010 15:56:53 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Vat]]></category>

		<guid isPermaLink="false">http://www.bombaysalestax.com/2010/05/is-vat-applicable-on-octroi-amount/</guid>
		<description><![CDATA[The question is whether VAT is payable on the amount of Octroi. When you purchase some goods you have to pay VAT. Vat is the tax on sale [and not on purchase]. VAT is levied by the Govt upon the seller. But the seller recovers the VAT paid by him from his customers. Thus the [...]]]></description>
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		<title>Changes in rate of tax and Amendment to VAT</title>
		<link>http://www.bombaysalestax.com/2010/04/changes-in-rate-of-tax-and-amendment-to-vat/</link>
		<comments>http://www.bombaysalestax.com/2010/04/changes-in-rate-of-tax-and-amendment-to-vat/#comments</comments>
		<pubDate>Sun, 11 Apr 2010 12:26:14 +0000</pubDate>
		<dc:creator>ntnirale</dc:creator>
				<category><![CDATA[Vat]]></category>

		<guid isPermaLink="false">http://www.bombaysalestax.com/?p=83</guid>
		<description><![CDATA[Changes in rate of tax. Amendment to the Schedules under the Maharashtra Value Added Tax Act, 2002. Ref: 1) Notification issued by the Finance Department No. VAT/1509/CR- 156/Taxation-I dt. 10th March, 2010. 2)Notification issued by the Finance Department No VAT. 1509/CR-156/Taxation-1 dt. 30st March, 2010. While presenting the budget for the year 2010-11, Hon. Finance [...]]]></description>
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		<title>Summary of Amendments made by Maharashtra Value Added Tax (2nd Amendment) Rules 2009</title>
		<link>http://www.bombaysalestax.com/2010/02/summary-of-amendments-made-by-maharashtra-value-added-tax-2nd-amendment-rules-2009/</link>
		<comments>http://www.bombaysalestax.com/2010/02/summary-of-amendments-made-by-maharashtra-value-added-tax-2nd-amendment-rules-2009/#comments</comments>
		<pubDate>Tue, 02 Feb 2010 10:24:05 +0000</pubDate>
		<dc:creator>ntnirale</dc:creator>
				<category><![CDATA[Vat]]></category>

		<guid isPermaLink="false">http://www.bombaysalestax.com/?p=62</guid>
		<description><![CDATA[On 18th June 2009 the Government of Maharashtra has passed the Maharashtra Value Added Tax (2nd Amendment) Rules 2009 These amendments are brought into effect from 1st July 2009 unless otherwise specified. Following are the amendments which are made in the MVAT Rules: - 1) Amendment of Rule 17: ü      Rule 17 is amended to [...]]]></description>
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		<title>VAT  on  Goods Returned  and  Discount</title>
		<link>http://www.bombaysalestax.com/2009/07/vat-on-goods-returned-and-discount/</link>
		<comments>http://www.bombaysalestax.com/2009/07/vat-on-goods-returned-and-discount/#comments</comments>
		<pubDate>Sat, 11 Jul 2009 06:56:59 +0000</pubDate>
		<dc:creator>ntnirale</dc:creator>
				<category><![CDATA[Vat]]></category>

		<guid isPermaLink="false">http://www.bombaysalestax.com/?p=24</guid>
		<description><![CDATA[VAT  on  Goods Returned  and  Discount     -N.T.Nirale,  MA, MCom, LL.B. Advocate Retd. Member-Judge, Maharastra Sales Tax Tribunal. Mumbai     1.         Introduction - Bombay Sales Tax Act 1959 was in force from 1-1-1960 to 31-3-2005. Maharastra Value Added Tax Act 2002 [referred as VAT Act] came in force from 1-4-2005. There is lot [...]]]></description>
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		<title>Rectification under VAT</title>
		<link>http://www.bombaysalestax.com/2009/06/rectification-under-vat/</link>
		<comments>http://www.bombaysalestax.com/2009/06/rectification-under-vat/#comments</comments>
		<pubDate>Sat, 13 Jun 2009 06:43:12 +0000</pubDate>
		<dc:creator>ntnirale</dc:creator>
				<category><![CDATA[Vat]]></category>

		<guid isPermaLink="false">http://www.bombaysalestax.com/?p=18</guid>
		<description><![CDATA[Rectification under VAT By N.T.Nirale, M.A. M.Com. LL.B. D.M.S. Advocate RECTIFICATION In the earlier article, we have seen the assessment provisions under VAT Act. When the assessment is over, the next step is concerned with the corrections to be made in the assessment order. From the view point of the dealer, two important corrective measures [...]]]></description>
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		<title>Assessment under VAT</title>
		<link>http://www.bombaysalestax.com/2009/06/assessment-under-vat/</link>
		<comments>http://www.bombaysalestax.com/2009/06/assessment-under-vat/#comments</comments>
		<pubDate>Sat, 13 Jun 2009 06:40:14 +0000</pubDate>
		<dc:creator>ntnirale</dc:creator>
				<category><![CDATA[Vat]]></category>

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		<description><![CDATA[Assessment under VAT By N.T.Nirale, M.A. M.Com. LL.B. D.M.S. Advocate 1. Long awaited VAT has seen the light of the day on 1-4-2005. Much was advertised by the Govt about the VAT. By now the time for submission of first return is over and the dealers as well as practicetioners in taxation, after filing the [...]]]></description>
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		<title>APPEALS under VAT</title>
		<link>http://www.bombaysalestax.com/2009/06/appeals-under-vat/</link>
		<comments>http://www.bombaysalestax.com/2009/06/appeals-under-vat/#comments</comments>
		<pubDate>Sat, 13 Jun 2009 05:58:48 +0000</pubDate>
		<dc:creator>ntnirale</dc:creator>
				<category><![CDATA[Vat]]></category>

		<guid isPermaLink="false">http://www.bombaysalestax.com/?p=9</guid>
		<description><![CDATA[APPEALS under VAT N.T.Nirale, Advocate In a leading case of Hoosein Kasam Dada the Supreme Court has pointed out that the right to appeal is not merely a matter of procedure; it is a matter of substantive right. [4 STC 114]. Right to appeal is vested in a dealer when the return is filed or [...]]]></description>
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		<title>Introduction to Vat</title>
		<link>http://www.bombaysalestax.com/2009/06/introduction-to-vat/</link>
		<comments>http://www.bombaysalestax.com/2009/06/introduction-to-vat/#comments</comments>
		<pubDate>Sat, 13 Jun 2009 05:55:25 +0000</pubDate>
		<dc:creator>ntnirale</dc:creator>
				<category><![CDATA[Vat]]></category>

		<guid isPermaLink="false">http://www.bombaysalestax.com/?p=6</guid>
		<description><![CDATA[VAT AND THE CENTRAL TAXES By: N.T.Nirale, M.A.M.Com.LL.B.DMS. Advocate, Retd. Judge, M.S.T.Tribunal, Mumbai “Successful introduction of VAT will require understanding and co-operation from the taxpayers. &#8212; We will be trying to bring about even wider discussions. I feel that it is only from such deliberations that the best design for VAT will emerge.” {Extract from [...]]]></description>
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