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TMI BlogThe criteria for Selection (on the basis of probable revenue earning) of the cases for Assessment Scheme-2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) (hereinafter referred to as " Value Added Tax Act ") and the Central Sales Tax Act, 1956 (74 of 1956) (hereinafter referred to as " the Central Sales Tax ") ; And whereas, the Maharashtra Sales Tax Department (hereinafter referred to as " the Sales Tax Department ") is implementing Goods and Services Tax and the pending legacy work under the existing Value Added Tax Act and Central Sales Tax Act need to be planned and disposed expeditiously ; And whereas, for planning the risk based selection of the assessments it is necessary to formulate the criteria for selection of cases for assessment, determine the likely revenue earnings in each case with the use of the Business Intellig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the Sales Tax Department on the official web-site www.mahavat.gov.in or www.mahagst.gov.in ; (d) "Probable revenue earnings" means the amount of probable revenue indicated on analysis of electronic data available with the Sales Tax Department; (e) "Rules" means the Maharashtra Value Added Tax Rules, 2005. (2) Words and expressions used in this Scheme but not defined shall have the same meaning respectively assigned to them in the Act and the Central Sales Tax Act, 1956 and Rules made thereunder. 3. Applicability-This Scheme shall be applicable to the cases where the proceeding of assessment has not been initiated by issuance of notice as required under the Act or as the case may be, under the Central Sales Tax Act. 4. Committee for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) claim of set-off on the strength of the purchase invoices that are issued by the Nongenuine dealer ; (b) claim of set-off on the basis of the purchases made from the supplier whose Tax Identification Number (hereinafter referred as " TIN ") is non-est or registration certificate has been cancelled with effect from the date on or before the day immediately preceding the first day of April of year for which the case is selected for the purpose of assessment ; (c) claim of set-off on the basis of the purchases made from the supplier who has not filed a single return for the financial year for which the cases are selected for the assessment; (d) claim of set-off on the basis of purchases made from the supplier of goods who has opted for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid Tables. (2) Cases having probable revenue earnings of rupees one lakh or more for a given year, determined on the basis of one or more criteria given in sub-clause (1) above, whether said criteria are applied singly or jointly, shall be selected for the assessment. (3) Such other criteria as the Commissioner may, from time to time, deem fit or the cases selected on the basis of the recommendations made by the Selection Committee constituted for the said purpose. (4) The Commissioner shall decide the cases to be selected for assessment as specified under sub-clause (3) above based on the probable revenue earnings, the availability of the manpower and workload that can be performed. 7. Empowerment of the Commissioner.- (1) For bett ..... X X X X Extracts X X X X X X X X Extracts X X X X
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