MVAT Act 6Chapter II · Incidence and Levy of Tax

Section 6 · [ Levy of sales tax on the goods specified in the Schedules. [Section 6 substituted by Maharashtra 14 of 2005 (w.e.f. 1 4-2005), Section 5.]

- [(1) There shall be levied a sales tax on the turnover of sales of goods, specified in column (2) in SCHEDULE B at the rates set out against each of them in column (3) of the said Schedule.]

(2)

[ Notwithstanding anything contained in sub-section (1), there shall be levied a sales tax, in addition to the sales tax leviable under sub-section (1), on the sales of any motor spirits specified in [Schedule B] [Sub-section (2) was added and shall be deemed to have been added w.e.f. 1st April, 2005 by Maharashtra Act. No. 22 of 2009 dated 16-12-2009, Section 2.] at such rate per litre, if any, as may be set out from time to time against each of the motor spirits, in column (3) of the said Schedule.][6A, 6B and 7. [Deleted by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]***]

6A. [ Purchase tax payable on purchases of Cotton. [Section 6A was inserted by Maharashtra 8 of 2012, Section 20(1).]- (1) There shall be levied a purchase tax on the turnover of purchases of cotton purchased, directly or through a commission agent, from a person who is not a dealer or a dealer who is not a registered dealer, if,-(a) the cotton so purchased are dispatched outside the State, to any place within India, not by reason of sale, to his own place of business or of his agent; or(b) the cotton so purchased are used in the manufacture of -(i) tax free goods; or(ii) taxable goods, and the goods so manufactured are dispatched outside the State, to any place within India, not by reason of sale, to his own place of business or his agent.(2) The rate of purchase tax shall be equal to the rate of sales tax set out against the aforesaid goods in Schedule C.]6B. [ Purchase tax payable on purchases of all oilseeds. [Section 6B was inserted by Maharashtra 8 of 2012, Section 20(2), (w.e.f.. 1-5-2012).]- (1) There shall be levied a purchase tax on the turnover of purchases of oilseeds purchased, directly or through a commission agent, from a person who is not a dealer or a dealer who is not a registered dealer, if,-(a) the Oilseeds so purchased are dispatched outside the State, to any place within India, not by reason of sale, to his own place of business or of his agent; or(b) the Oilseeds so purchased are used in the manufacture of -(i) tax free goods; or(ii) taxable goods, and the goods so manufactured are dispatched outside the State, to any place within India, not by reason of sale, to his own place of business or of his agent.(2) The rate of purchase tax shall be equal to the rate of sales tax set out against the aforesaid goods in Schedule C.]7. [ Rate of tax on packing materials. [Section 7 was substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 6.]- Where any goods are sold and such goods are packed in any material, the tax shall be leviable under section 6 on the sales of such packing material, whether such materials are separately charged for or not, at the same rate of tax, if any, at which tax is payable on the sales of the goods so packed.]

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