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He submitted that prior to amendment in entry no. 98 of Schedule III appended to DVAT Act, 2004 ‘cups and glasses both made of paper and plastics’ were included. However, with effect from 21.06.2012 the word ‘plastics’ was deleted from entry no. 98 and due to the said amendment ‘cups and glasses of plastic’ are taxable at the rate of 12.5% as unspecified general item.
The applicant is actively involved in the manufacturing and sale of steam radiators, which are used in dye industries and laundries in hotels for drying. He further stated that his client is charging 12.5% rate of VAT on the sale of this item whereas others manufactures of the said item are charging 5% rate of VAT on the pretext that the steam radiator is an industrial input, which is indirectly affecting his client’s business.
In order to facilitate the filing of online return in Form DVAT-48 by the TAN holders, in exercise of the powers conferred under Rule 49A of the DVAT Rules 2005, the last date for filing of return for the quarter ending 30/06/2013, shall be as per the schedule given below:-
The officers of Wards (Zones I-X) have been assigned the work of conducting audit of the business affairs of dealers u/s 58 of DVAT Act, 2004 for the years 2009-10 to 2012-13 based on the risk profile of the dealers. In this regard, attention is drawn towards this office Circular No.VAT AUDIT/HQ/2013-14/2406-2413 dated 02.07.2013 & 2601-2608 dated 09.07.2013.
We have always seen this word VAT mentioned in our bills when we purchase a consumer durable or service. So what does this exactly mean? VAT simply means Value Added Tax. Why the word Value Added? For this answer, let us go back in time and see how taxation was earlier.
In exercise of the powers conferred on me by sub-section (1) read with sub-section (2) and (3) of section 70 and sub-section-2 of section 59 of Delhi Value Added Tax Act, 2004, notify that the Form DP- 1 shall be submitted online by all the dealers latest by 26.08.2013.
In order to facilitate the filing of online DVAT/CST returns, in exercise of the powers conferred under Rule 49A of the DVAT Rules 2005, the last date of filing of return, excluding Annexure 2C and Annexure 2D, for the quarter ending 30.06.2013 for dealers, including composition dealers, shall be as per schedule given below:-
The VAT Audit Branch, KCS Branch, Spl. Zone Branch and other Wards have been assigned the audit of the business affairs of dealers u/s 58 of DVAT Act, 2004 based on the risk profile of the dealers. Amongst such selected cases, some cases pertain to the dealers who are engaged exclusively in exempted/tax free items.
Section 74 of the Maharashtra Value Added Tax Act, 2002 provides for the offences and penalties. Clause (f) of sub-section (3) of section 74 provides that if any dealer fails without sufficient cause, to furnish any return as required under section 20 by the prescribed date and manner shall, on conviction, be punished with simple imprisonment for a term which may extend to six months and with fine.
Any information related to corruption, malpractice or misconduct on the part of public servants, from whatever source, would be termed as complaint. Accordingly, the petitions/ complaints/ source reports sent by the Central Vigilance Commissions CBI/ Directorate of Vigilance, Govt. of NCT of Delhi and public complaints are to be examined with due care at the level of senior officers.
