As assessee was not the owner of toll road, but had been given the right to develop, maintain and operate the toll road and to further collect the toll for the specified period, then this right was an intangible asset falling under section 32(1)(ii) and expenditure on development, construction and maintenance of infrastructure facility as incurred by the assessee was not revenue in nature and therefore, could be amortized.
No.VAT-1517/CR-102/Taxation-1.––Whereas, the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra Value Added Tax Rules, 2005 and to dispense with the condition of previous publication thereof under the proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005)
The different application forms for Certificate of Coverage (COC) in respect of Indian Worker (having Indian Passport) going to work in a country with which India is having Social Security Agreement (SSA) has been revised into a single form keeping in view the new COC application software being developed by IS division.
The MEIS benefit for export of ‘Onions Fresh or Chilled’ under ITC (HS) code 07031010 is extended up to 30.09.2017 vide Public Notice 10/2015-2020
No. VAT.1517/CR 105/Taxation-1.—In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby with effect from the 1st July 2017, amends the SCHEDULE ‘B’ appended to the said Act, namely
No. VAT. 1517/C. R. 97 (14)/Taxation- 1.—-In exercise of the powers conferred by sub-section (5) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mall. IX of 2005), the Government of Maharashtra, hereby with effect from 1st July 2017, amends the Government Notification, Finance Department, No. VAT 1513/CR 106/Taxation-1 dated 24th December 2013, as follows, namely :—
No. VAT 1517/C.R. 97 (13)/ Taxation- 1.—In exercise of the powers conferred by sub-section (5) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra, hereby amends with effect from the 1st July 2017, the Government Notification, Finance Department, No, VAT 1511/C.R.57/Taxation-1, dated 30th April 2011, as follows, namely :—
Government of Maharashtra hereby, with effect from the 1st July 2017, amends the Government notification, Finance Department, No. VAT 1512/CR-18/Taxation-1, dated 29th February 2012 as follows, namely ;—
No. VAT, 1517/C. R. 97 (11)/Taxation- 1.—In exercise of the powers conferred by Explanation to sub-section (4) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) and in super session of the Government Notification, Finance Department, No, VAT. 1506/CR, 135/Taxation-1, dated 30th November 2006, the Government of Maharashtra hereby, with effect from the 1st July 2017, notifies the following products to be the “motor spirit” for the purposes of the said sub-section
No. VAT 1517/C.R. 97 (10)1 Taxation- 1.—In exercise of the powers conferred by sub-section (5) of section 8 of the. Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra, hereby with effect from the 1st July 2017, amends the Government Order, Finance Department No. VAT. 1507/CR-93/Taxation-1, dated 21st January 2008 as follows, namely
