MVAT Act 44Chapter VI · Return and Payment of Tax, Assessment Etc.

Section 44 · Composition of tax

(1)

The Government may by a notification published in the Official Gazette provide for a Scheme of composition, subject to such conditions and restrictions as may be provided therein, of tax payable by those dealer who are engaged in the business of selling at retail any goods of merchandise.

(2)

For the purpose of this section, a dealer will be considered to be engaged in the business of selling at retail if 9/10th of his turnover of sales consists of sales made to persons who are not dealer and if any question arises as to whether any particular dealer, is a retailer then the officer in charge of the case shall refer the question to the Assistant Commissioner (Appeals who shall, after hearing the dealer if necessary, decide the question).

(3)

Nothing in this section will apply to a dealer who is a manufacturer or who is an importer or who has purchased any goods from a registered dealer whose sales of the said goods are not liable to tax under the provisions of this Act.

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