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Section 6: Levy of sales tax on the goods specified in the Schedules.

The Maharashtra Value Added Tax Act, 2002.State Act of Maharashtra · Act 9 of 2005

@6. Levy of sales tax on the goods specified in the Schedules.- ,[ [(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] 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.]

Where this provision sits

ActThe Maharashtra Value Added Tax Act, 2002.
Section6
Marginal noteLevy of sales tax on the goods specified in the Schedules.
JurisdictionState of Maharashtra
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Mah. 14 of 2005. Section 6 was substituted by Mah. 14 of 2005, s. 6.
  • renumbered, Mah. 22 of 2009. Section 6 was re-numbered as sub-section (1) and sub-section (2) was deemed to have been added w.e.f. 1st April 2005 by Mah. 22 of 2009, s. 2.
  • substituted, Mah. 42 of 2017. Sub-section (1) was substituted by Mah. 42 of 2017, s. 58(1).
  • added, Mah. 22 of 2009. Sub-section (2) was deemed to have been added w.e.f. 1st April 2005 by Mah. 22 of 2009, s. 2.
  • substituted, Mah. 42 of 2017. These word and letter were substituted for the word and letter "Schedule D" by Mah. 42 of 2017, s. 58(2).

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