The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdf
State Act of Meghalaya · Act 2 of 2005117 provisions
The enactment
| Long title | An Act to provided for and consolidate the Laws relating to lavy of Value Added Tax on Sales or Purchase of goods in the State of Meghalaya: |
|---|---|
| Type | Act |
| Citation | Act 2 of 2005 |
| Year | 2005 |
| Jurisdiction | State of Meghalaya |
| Ministry | Meghalaya Law Department |
| Status | In force as published by the source |
| Provisions published | 117 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title extent and commencement
- Section 2 Definitions
- Section 3 Incidence Tax
- Section 4 Tax payable by a dealer or a person
- Section 5 Levy of Value Added Tax on goods specified in the Schedule appended to this Act:-
- Section 6 Purchase tax payable on purchase of certain goods
- Section 7 Levy of tax on containers and packing materials
- Section 8 Exemption
- Section 9 Output Tax
- Section 10 Input tax
- Section 11 Input tax credit
- Section 12 Reverse tax credit
- Section 13 Net tax credit
- Section 14 Input tax credit exceeding tax liability
- Section 15 Adjustment of input tax credit
- Section 16 Burden of proof
- Section 17 Levy of presumptive tax on registered retailers
- Section 18 Net tax payable by the dealer
- Section 19 Stock brought forward during transition
- Section 20 Credit and debit notes:
- Section 21 Liability to pay in case of death
- Section 22 Certain agents liable to tax for sales on behalf of principal
- Section 23 Liability of partners
- Section 24 Amalgamation of companies
- Section 25 Sales tax authorities
- Section 26 Delegation of Commissioner’s powers
- Section 27 Appellate Authority
- Section 28 Revisional Authority
- Section 29 Appellate Tribunal
- Section 30 Enforcement Branch
- Section 31 Compulsory registration of dealers
- Section 32 Voluntary registration of dealer
- Section 33 Security to be furnished:-
- Section 34 Imposition of penalty for failure to get registered
- Section 35 Periodical return and payment of tax and interest
- Section 36 Return defaults
- Section 37 Collection of tax only by registered dealers
- Section 38 Rounding off of the amount of tax or penalty
- Section 39 Security of Return
- Section 40 Interest payable by dealer
- Section 41 Interest
- Section 42 Power to with hold refund in certain cases
- Section 43 Exemption of certain sales and purchase
- Section 44 Composition of tax
- Section 45 Assessment
- Section 46 Assessment of tax payable by dealer other than registered dealers
- Section 47 Assessment of dealer who fails to get himself registered
- Section 48 Payment of tax and penalty:-The amount of tax
- Section 49 Refund
- Section 50 Provisional refund
- Section 51 Rectification of assessment
- Section 52 Tax Audit
- Section 53 Self assessment
- Section 54 Provisional assessment
- Section 55 Audit assessment
- Section 56 Assessment of dealers who fails to get himself registered
- Section 57 No assessment after five year
- Section 58 Turnover escaping Assessment
- Section 59 Exclusion of time period for assessment:-
- Section 60 Special mode of recovery:-
- Section 61 Collection of tax by dealer
- Section 62 Sales not liable to tax
- Section 63 Tax to the first charge on property
- Section 64 Period of limitation of recovery for tax:
- Section 65 Appeal against assessment
- Section 66 Suo moto revision and revision by Commissioner upon application
- Section 67 Review of order
- Section 68 Appeal to the High Court:
- Section 69 Appeal to the Appellate Tribunal
- Section 70 Revision to High Court
- Section 71 Hearing of revision and Review by the High Court
- Section 72 Burden of proof
- Section 73 Persons appointed under section 25 and members of Appellate Tribunal to be public servants
- Section 74 Identity of Government Servants:-
- Section 75 Restriction on movement of goods
- Section 76 Erection of check post
- Section 77 Transit of goods by road through the State and issue of transit pass
- Section 78 Automation
- Section 79 Power to collect statistics
- Section 80 Registration of transporters
- Section 81 Maintenance of accounts by transporter, carrier or transporting agent
- Section 82 Inspection, search and seizure of records or documents
- Section 83 . Surveys
- Section 84 Inspection, Search Seizure
- Section 85 Disposal of seized goods
- Section 86 Audit of accounts
- Section 87 Dealer to declare the name of his business manager
- Section 88 Compulsory issue of tax invoice, cash memo or bill
- Section 89 Electronic record
- Section 90 Offences
- Section 91 Penalties
- Section 92 Offences by Companies
- Section 93 Cognizance of offences
- Section 94 Imposition of fine
- Section 95 Investigation of offence
- Section 96 Compounding of offence
- Section 97 Remission
- Section 98 Power of taking evidence on oath, etc
- Section 99 Returns etc. to be confidential
- Section 100 Disclosure of information required under Section 79 and failure to furnish information or return under that section
- Section 101 Publication and disclosure of information respecting dealers and other persons in public interest.
- Section 102 Statement to be furnished by dealer, transporter, owner or lessee of warehouse, etc:
- Section 103 Information to be furnished by dealers regarding changes of business:-If any dealers:
- Section 104 Statement, accounts or declarations to be furnished by dealers
- Section 105 Information to be furnished by dealers in respect of transfer of goods otherwise than by way of sales:-
- Section 106 Special provisions relating to deduction of tax at source
- Section 107 Application of the Meghalaya Land Revenue Regulation Act for Recovery of tax recoverable as arrear of land revenue:-
- Section 108 Bar to proceeding in Civil courts
- Section 109 Power of State Government to prescribed rates of fees
- Section 110 Application of Section 4 and 12 if Limitation Act
- Section 111 Appearance before any authority in proceedings
- Section 112 Power of State Government to amend schedules
- Section 113 Power of State Government to make rules
- Section 114 Power of State Government to remove difficulties
- Section 115 Clearance certificate
- Section 116 Transition
- Section 117 Repeal and savings
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