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Amendments in West Bengal VAT rates
Apr 25, 2010: The Government of West Bengal has revised the rate of tax applicable to below mentioned goods:
 8The sales tax applicable on foreign liquor has been increased from 30% to 37%
 8The following items have been exempted from West Bengal VAT:
 - Dried flowers and other parts of dried plants, which was earlier taxed at a rate of 4%
 - Fuel made from solid waste procured from any local self government or from any person
 on its behalf, earlier taxed at 12.5%
 - Strings for musical instruments, earlier taxed at 4%
 8The West Bengal VAT rate for the following items has been brought down to 4%:
 - Casing of bearing
 - Spare parts including blades, guards, sharks, arms and shafts, of an electric fan
 - Board made from bagasse
 - Embroidery making machine, whether computerized or not
 - Flush doors of wood
 - Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other binding substances
 - Perforated metal jali or perforated metal net
 - Boulders
 - Block board of wood
 8Notably the West Bengal VAT on cellular telephone, where its maximum retail price per unit exceeds Rs 3000, has been increased from 4% to 12.5%   Details
Installation and commissioning of gas engine driver generating sets, assembled at client site, constitutes sale according to Assam VAT Act
Apr 25, 2010: 8The Commissioner of Taxes of Assam has ruled that the services of supply, installation and commissioning of gas engine driver generating sets, assembled at client site, constitutes sale and not works contract.
 8In this case, the appellant, Saurav Auto Private Limited, took the services of the respondent, Oil India Ltd, with respect to supply, installation and commissioning of gas engine driver generating sets at his site. By this appeal, the appellant sought clarification on the rate of Assam VAT applicable to the services taken from the respondent, when they were assembled at assessee's site.
 8Apparently, the respondent requested the appellant to register it under the Composite Scheme of works contract and, thereby, charge Assam VAT at 4%. The Commissioner of Taxes, the Government of Assam, referred to the decision given by the Supreme Court of India in a case involving Kone Elevators (India) Limited, wherein it was held that when a lift is assembled at the client site, the transaction is to be considered as a sale and not works contract. Citing this judgment, the Commissioner of Taxes has ruled that the respondent's services constitutes sale and is, hence, taxable at a rate of 13.5 % and not 4%.   Details
Adjustment of refund of the financial Year 2009-10 to the fiscal year 2010-11: Maharashtra VAT Act
Apr 25, 2010: 8Observing that huge amounts of refunds were generated every year and the dealers, who claimed refunds in one year, had to pay dues the very next year, the Government of Maharashtra has accordingly amended the Maharashtra Value Added Tax Act, 2002.
 8According to the amendment, the dealers who have claimed refund for the year 2009-10 in the income tax returns for the period ending on 31st March 2010 can adjust it towards the income tax returns to be filed for the current financial year i.e. 2010-11.
 8Notably, this facility has been provided only for the dealers whose excess credit is less than Rs 1 lac in the income tax returns filed for the period ending on 31 March 2010. This facility is provided only for the current fiscal year.   Details
Various state taxation laws amended in Karnataka
Apr 22, 2010: 8The Karnataka Government has released an Act to amend certain taxation laws prevailing in the state. This act is known as the Karnataka Taxation Laws (Amendment) Act, 2010.
 8Amendments have been made in the Karnataka Sales Tax Act, the Karnataka Entertainment Tax Act,the Karnataka Tax on Professions, Trades, Callings and Employments Act, the Karnataka Tax on Luxuries Act and the Karnataka Tax on Entry of Goods Act.   Details
Haryana Excise Policy - 2010-2011
Apr 22, 2010: 8The Haryana Government has released the Excise Policy for the year 2010-2011 in respect of liquor trade in the state. The objectives of this policy are of breaking the cartels and unethical dominance of liquor mafia, broad basing the trade by facilitating the entry of new players, plugging the leakage, optimization of revenue, creating ambience for legitimate and responsible drinking, providing good quality liquor at reasonable price to those who drink and providing stability in the trade. The excise policy mentions the following things:
 8Retail outlets of Country Liquor and IMFL - manner of disposal, transfer of licenses, application/ participation fee and earnest money, fixation of photographs of proprietor / partners, process of allotment of un-allotted vend after the draw of lot and during the currency of the policy, location of vends and command area, sub-vends, permit kaksh, allowing beer at country liquor vends in rural areas, lifting of quota, grant of additional godowns, minimum retail sale price, security and instalments, quota for cl and imfl outlets, additional quota, renewal of retail outlets of liquor for the year 2011-12
 8Levies - excise duty and permit fee, import duty, export duty, franchise fee and brand registration fee, levies on supplies to defence personnel, brand-label fee, bottling fee, stock transfer fee, recovery of cost of supervisory excise staff
 8Fixed fee licenses - l-1b licenses, l-1b-1 license, whole sale of beer/wine, l1-b1-a license of whole sale of ready to drink beverages (rtb), l-1ab license for non distillers brands, l-1bf license for ifl, l-10b license for promotion of wine and ifl (bio), d-2, b-1, bwh-2, l-12, l-17, l-11 and l-15 licenses, l-4/l-5/l-12c bar licenses, ice bar, l-10c license for promotion of pub/microbrewery
 8Project - temporary license in form – l-12a, l-50 license, l-13 license, whole sale of country liquor, distribution of c.l. quota, introduction of hologram on c.l. bottles, glass bottles, l-13 licenses, l-1 license, whole sale of imfl, license in the form of l-1ab1
 8Miscellaneous - imported foreign liquor (bio) to defence personnel, strength of country liquor and imfl, vat, dry days, hours of sale, excise arrangements, closure of liquor vends in the town of kurukshetra, thanesar and pehowa, compensation, payment to local bodies in lieu of the taxes/levies imposed by them, transit slips and size of bottles.   Details
Amendments in various state tax acts by the Jammu and Kashmir Government
Apr 22, 2010: 8The list of sponsored schemes, wherein, exemption, from the Jammu and Kashmir Entry Tax, has been granted on import of earth moving machines for execution of works contract, has been amended to include:
 - Prime Minister’s Reconstruction Plan (PMRP)
 - Accelerated Irrigation Benefit Programme (AIBP)
 - Accelerated Rural Water Supply Programme (ARWSP)
 - R-Accelerated Power Development Reforms Programme (APDRP)
 8Rate of general sales tax imposed on goods mentioned in Schedule B to the Jammu and Kashmir General Sales Tax, has been increased from 8% to 10%. This notification is effective from 1st April, 2010.
 8The lodging services provided by hotels, lodges and guest houses, has been exempted from payment of the Jammu and Kashmir General Sales Tax, leviable under the Jammu and Kashmir General Sales Tax Act, w.e.f. 1st April, 2010 upto 31st March, 2011.
 8Under the Stamp Act Samvat, 1977, the Government of Jammu and Kashmir has directed a reduction of 25%, in respect of stamp duty leviable on land, when the land is purchased by a female member of the family.   Details
Instructions for e-Chalan of Advance Tax payments made in Kerala
Apr 22, 2010: Observing several inconsistencies in online payment of Advance Tax, Kerala, the Commercial Taxes Department of Kerala has issued following instructions:
8Check post officials have been instructed not to permit transport of consignments merely on production of e-Chalan of advance tax payment.
8The Check post officials should ensure that the dealer accompanies the consignment with a print out of the receipt generated
by the system after entering invoice details. Such receipt contains a unique token number.
8The officer in charge of the check post, then, needs to verify the same by login to the KVATIS application and searching for the consignment details.
8If the e-advance tax utilization token is produced in any of the offline check posts, the check post officials will not have the facility to view the token details and they will not be in a position to approve the same. Hence, such transporters are instructed to pass only through online check posts that are declared in the token.   Details
Rajasthan tax briefs
Apr 20, 2010: 8The Commercial Tax Department of Rajasthan has asked dealers whose annual tax liability during the previous year was more than 5 lacs to file income tax returns, electronically in the manner as provided in rule 19A of the Rajasthan Value Added Tax Rules, 2006. This will be effective from 1st April 2010. Previously, the limit was 10 lacs.
 8In another development, the Government of Rajasthan has inserted used lead acid batteries in Schedule IV to the Rajasthan Value Added Tax Act, making it taxable at 4%.   Details
Manual application for statutory Forms under the Central Sales Tax Act to be obtained prior to 30th June 2010
Apr 20, 2010: 8The Government of West Bengal has allowed dealers, to obtain CST related Declaration forms and Certificates, for the period upto 31.03.2008, manually on paper application from Assessing Officers.
 8However, application for manual issuance of forms and certificates for months/ quarters ending before 31.03.2008 will not be entertained after 30.06.2010.
 8Previously it was informed that online application or paper application for CST related Declaration forms and Certificates, in respect of months/ quarters ending before 31.03.2008, would not be allowed after 31.03.2010.
 8The government has also clarified that dealers who have already applied online and whose application has been rejected on technical grounds, need to apply afresh in paper form before 02.04.2010.   Details
Tamil Nadu VAT rates slashed on some items
Apr 20, 2010: 8The Government of Tamil Nadu has reduced the Tamil Nadu Value Added Tax from 12.5% to 4% on sale of following goods:
 - branded coffee powder
 - paint brush
 - branded sweets and savouries
 - knives, scissors, hand needles used for tailoring
 - branded ready mix food products.
 This VAT rate will be effective from 1st April 2010.
 8The government has given tax exemption to dealers on purchase of raw materials for use in production of aniseed powder, pepper powder and cumin seed powder. This notification will be effective from 1st April 2010.
 In another development, the government has exempted tax payable on sale of aloe vera products by a dealer whose annual turnover does not exceed Rs 1 crore.
 8Tax payable on the following items has also been exempted by the government:
 - sale or purchase of zari
 - fuel manufactured out of municipal solid dry waste
 - plates, cups
 - palmyra rafters used as beams in huts and small houses
 - ice bars and blocks
 - sale of imported sugar   Details
State VAT briefs
Apr 19, 2010: 8The Government of Jammu and Kashmir has directed brick kiln owners to deposit a composition of tax to the tune of Rs 1 lac per annum in lieu of tax payable under Section 13 of the Jammu and Kashmir Value Added Tax Act, subject to certain conditions like this tax should not be collected by way of sales tax on goods, no input tax credit will be available to the dealer purchasing goods from the dealer availing this composition scheme, the composition amount will be payable in four quarterly installments and for failure to pay the composite tax in time, the dealer will be liable to penalty under the provisions of the Act.
 8The Government of Punjab has amended Schedule A of the Punjab Value Added Tax Act, 2005 to include sale of raw materials and consumables made to the management of Ek Onkar Charitable Trust Seechewal, district Jalandhar, in the list of tax free goods. This exemption will be given on submission of a certificate duly filled and signed by the competent authority.   Details
Karnataka VAT briefs
Apr 19, 2010: 8The Government of Karnataka has reduced the Karnataka VAT tax payable under the Karnataka Value Added Tax Act to 5% on sale of goods made by:
 - the Canteen Stores Department to the Regimental or unit run canteens
 - the Canteen Stores Department to the members of the Armed Forces
 - the Regimental or unit run canteens to the members of the Armed Forces
 - Goods like plastic, coffee powder, electrical fans, iron boxes, immersion water heaters, instant mix, sambar, rasam powder, locks, mosquito repellants, plastic molded furniture, suitcases costing not more than Rs.2,000 per piece, suitcase covers, school bags, television sets, audio and video cassette and disc players, tiffin boxes, thermos flasks, thermo ware and casseroles, toilet articles, washing machines, refrigerators, microwave ovens and weighing scales, wrist watches costing not more than Rs.1,000 per piece, washing soap, powder and flakes, detergents, laundry whiteners, stain busters and stain removers, sold by the regimental or unit run canteens to military pensioners and to families of deceased military pensioners.
 8The Government of Karnataka has reduced the tax payable by a dealer engaged in the purchase and sale of used motor vehicles, on sale of all kinds of used motor vehicles to 5% subject to the condition that:
 - No deduction of input tax is claimed by the dealer in respect of purchase of any goods used in the motor vehicles sold
 - The motor vehicle has been registered in the State prior to its sale, under the provisions of the Motor Vehicles Act, 1988.
 8The Government of Karnataka has reduced the tax, to 4%, payable under the Karnataka Value Added Tax Act, for the period 1st April, 2010 till 13th June, 2010, on sale of medicinal and pharmaceutical preparations by:
 - a dealer selling such goods out of his stock held as on 31st March, 2010 and on which tax has been paid at 4% on its sale to him by another entity registered in Karnataka
 - a dealer selling such goods out of his purchases made from a dealer fulfilling the previous condition.   Details
Karnataka VAT briefs
Apr 18, 2010: 8The Government of Karnataka has given a detailed procedure for electronically obtaining delivery note in Form VAT 505, which is required by every dealer registered under the Karnataka Value Added Tax Act, for transporting copra. This electronic form will be available from 5th day of  April, 2010.
 8The Government has exempted paddy, rice, wheat, pulses, flour and soji of rice and wheat and maida of wheat, from the Karnataka Value Added Tax, for a period 01-04-10 to 31-03-11.
 8The Government of Karnataka has reduced the Karnataka VAT tax payable by a dealer under the Karnataka Value Added Tax Act to 5% on sale of following goods: agricultural dusters, sprayer sprinkler, drip irrigation equipments and their parts and accessories, masala powder, scrap and waste materials, ball bearings, tapered roller bearings, spherical roller bearings, needle roller bearings, cylindrical roller bearings, combined ball or roller bearings, plummer blocks bearing housing, locate rings and covers, adopter withdrawal sleeves, locknut, lock-washer clamps, rolling elements, batteries sold to Indian Railways, biological control agents, biomass smokeless stoves, cashew kernels, coffee powder, crumb rubber modified bitumen, denatured anhydrous alcohol, denatured spirit, electrical generating sets of below 15 KVA, handmade soaps, macaroni, motor vehicles run on batteries, organic waste converters, plastic tarpaulins, railway concrete sleepers, rubber tyres and tubes of tractors, sanitary napkins, school bags costing upto two hundred rupees each, sweetmeats and vermicelli.   Details
Bihar VAT amended
Apr 18, 2010: The Bihar Government has amended the Bihar Value Added Tax Act as mentioned below:
 8Sub section 1A has been added after Section 1 stating that subject to certain conditions and restrictions a registered dealer, whose gross turnover does not exceed the prescribed limit will have to pay a fixed amount as VAT.
 8The dealers fulfilling conditions specified in Sub section 1A will:
 - not charge any tax on the sale of goods specified in Schedule I
 - not charge any tax on sale of goods effected by him
 - not be entitled to issue tax invoices in respect of sales made by them
 8Section 24 has been amended to include:
 - every dealer who has been permitted to pay tax under sub-section (1A) of section 15 will have to furnish an annual statement, in respect of every financial year by the 31st day of July of the year.   Details
Jammu and Kashmir VAT briefs
Apr 14, 2010: 8The Government of Jammu and Kashmir has extended the tax subsidy given to its small, medium and large scale industrial units by another year, till 31st March, 2011.This Notification will be effective from 1st April, 2010.
8Few changes ordered by the Government of Jammu and Kashmir in the Schedules of the Jammu and Kashmir Value Added Tax Act are as mentioned below:
- Anardana, Banafsha/ Gul Banafsha, Guchchi/Gushalan, Bee Colonies and Bee hives, Feni/Femian, Solar energy equipment including solar cookers, Solar Heaters, Solar Dyers, Solar Lantern and Solar Street Lighting have been inserted in Schedule A, exempting them from value added tax.
- Certain goods of Schedule C, like agricultural implements not operated manually or not driven by animals, cottage cheese, agarbati and dhupbati, which were taxed at a rate of 5%, have been omitted from Schedule C and inserted in Schedule A, making them tax exempt.
- The rate of tax applicable to commodities under Schedule D has been increased from 12.5% to 13.5%.   Details
State VAT briefs
Apr 14, 2010: 8 The Gujarat government has added tobacco of all types and tobacco products, such as bidi, cigarette, gutkha, pan masala, snuff containing tobacco, etc., to Schedule II of the Gujarat Value Added Tax Act. These will be taxed at a rate of 17.5%, effective April 1, 2010.
8 The Delhi government has made the following amendments to the Delhi Value Added Tax Rules, 2005:
-- A new Sub rule 6A has been inserted after Rule 6 in the Tax Rules, mentioning the restrictions and conditions that govern tax credit
-- A new sub rule has been inserted after Rule 34(viii), stating that the concerned authority should be convinced of the validity of each case before allowing claim of refund to a dealer.   Details
Delhi VAT briefs
Apr 13, 2010: Following amendments have been made to various schedules of the Delhi Value Added Tax Act through Notification No : F.3(30)/Fin.(T&E)/2009-10/JSFin/285 :
 8In the First Schedule, giving a list of exempted commodities:
 - Bio inputs, kerosene stoves, lanterns, petromax and their spares have been omitted from the exemption list
 - Oral Iron Chelator Defarasirox and Liquefied Petroleum Gas (LPG) for domestic use, have been allowed for exemption
 8In the Third Schedule, giving a list of goods taxed at 4%:
 - At S.No.6, cutlery items, taxable at 4%, have been omitted from the list.
 - The item 'Mobile phones and all mobile accessories costing upto rupees ten thousand', has been added to the list.
 - The commodity 'Uninterrupted Power Supplies (UPS) and their parts' has been substituted for 'transmission apparatus other than apparatus for radio or TV broadcasting'.
 - A maximum limit of Rs 5000 has been set on the cost of readymade garments other than those made of khadi, to be eligible for tax rate of 4%.
 - Writing instruments costing upto Rs 1000 per piece, are eligible for this tax rate.
 - Commodities like 'gola', 'seik nariyal' and 'kesar' have been omitted from the list
 - Liquefied Petroleum Gas at S. No. 180 has been substituted with Liquefied Petroleum Gas (LPG) other than for domestic use
 - Following items have been removed from the list: plastic and tin containers including barrels, household plastic items, fittings for doors, windows, furnishers, paint brushes, wood, timber, tractor tyre, desi ghee, glucose D, locks, weights and measures.
 8In the Fourth Schedule, giving a list of goods taxable at 20%:
 - Aerated Drinks and watches costing more than Rs 5000, have been added.   Details
Assam VAT briefs
Apr 13, 2010: The Government of Assam has amended the Assam Value Added Tax Act in respect of tax paid by the Canteen Stores Department (CSD), by releasing Notification No : FTX.70/2007/30. The highlights of this amendment are mentioned below:
8Goods sold by the Canteen Stores Department (CSD), which have been imported from outside the State, and sold to Unit Run Canteens (URC) or to defense personnel for their personal consumption, will be taxed at 5%.
8Goods sold by the Canteen Stores Department (CSD), which have been procured from inside the State, and sold to Unit Run Canteens (URC) or to defense personnel for their personal consumption, will be exempted from tax.
8The URC is exempted from payment of tax for goods, bought from the CSD situated in the State of Assam and, sold to defense personnel for their personal consumption.
8The CSD or URC will not be entitled to Input Tax Credit (ITC) for goods purchased from Assam and sold to URCs or to defense personnel within the State.
(Click here to find the notification)   Details
Orissa VAT Briefs
Apr 12, 2010: 8Schedule C of the Orissa Value Added Tax Act, which gives a list of goods taxed on turnover of sales or purchases taxed at a rate of 20%, has been amended to exclude Light Diesel Oil and Aviation Turbine Fuel which is sold to aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines.
 8The Government of Orissa has exempted purchase and sale of sugar, not manufactured in India, from tax under the Orissa VAT Act, 2004, from 1st April, 2010 to 30th June, 2010.   Details
Goa VAT Briefs
Mar 23, 2010: 8The Goa government has added Cashew Nut Shell to Schedule B of the Goa VAT Act, as an industrial input, as per entry 53 of the Schedule. An output tax of 4% would be applicable on all goods produced with this input, with effect from March 2, 2010.
8The state government has also made changes to the headings applicable on a number of goods within the classification of IT goods, with respect to entry 54 of the Goa VAT Schedule B, as of the same date.
8 With respect to entry 54 of the above Schedule, Multi-purpose Fax/Print/Copy machines have been brought under the purview of Schedule B, along with all relevant parts and accessories. These would also attract an output tax of 4%, with effect from March 2, 2010.   Details
State VAT briefs
Mar 23, 2010: 8The Kerala government has notified the Kerala Finance Bill, 2010, which will replace the Kerala VAT Act, 2003, with the Kerala Finance Act, 2010. The new Act will be valid from April 1, 2010.
 8In a similar but unrelated development, the Punjab government has notified the Punjab VAT (Amendment) Rules, 2010, modifying the Punjab VAT Rules, 2005. These amendments would come into force with effect from March 17, 2010.
 8Amendments have also been made to the Delhi VAT Rules, 2005, in the form of the Delhi VAT (Amendment) Rules, 2010. One important change is that goods in the third schedule will now be taxed at 40%. These rules would be effective from March 17, 2010.   Details
Maharashtra VAT briefs
Mar 21, 2010: 8The Maharashtra government has stipulated that sugar and fabrics that are specified in  Schedule C will not be exempt from VAT, even if they are described in the first schedule to the Additional Duties of Excise (Goods of Special Importance), Act 1957.
8The state government has also issued a related clarification with regards to its Notification No. VAT.1510/CR-47/Taxation-1, dated 10th March, 2010,  stressing the fact that sugar and fabrics that were tax free before said notification would continue to remain untaxed.   Details
Maharashtra VAT briefs
Mar 17, 2010: 8The Maharashtra Government has extended the deadline for dealers to obtain CST declarations, with respect to periods before April 1, 2008, to April 30, 2010. The application for the same has to be made offline.
8At the same time, the rate of tax applicable to most items on Schedule C of the Maharashtra VAT Schedule has been enhanced to 5%, from the current 4%, effective April 1, 2010.
8However, the VAT on cotton yarn, excluding wastes, remains at 4%.   Details
Rajasthan VAT briefs
Mar 17, 2010: 8A new addition, Serial no. 7, has been made to Schedule VI, covering goods of special importance, as specified in section 14 of the Central Sales Tax Act, 1956, except those included in Schedule I or Schedule III. While variable, the present VAT applicable thereon is 4%
8The Rajasthan government has removed all declared goods, as specified in Schedule 14 of the Central Sales Tax Act, 1956, from Schedule IV of the Rajasthan VAT Schedule. These goods would now be subject to tax at the rate specified in Serial no. 7 of Schedule VI (presently at 4%).   Details
AP VAT briefs (2/24/2010)
Feb 24, 2010: 8The Andhra Pradesh government has exempted textile made-ups, bed sheets, pillow covers, towels, blankets, traveling rugs, curtains, Zari and embroidery articles from tax with effect from May 7, 2009.  Indian-made foreign liquor, worth a basic price of up to Rs 500 per case, has also been exempted, effective November 23, 2007. In addition, a large number of other items has been added to the list of exempt goods, with immediate effect.
 8A 4% tax would now be applicable on sales of cane(Rattan, w.e.f. December 2, 2009) and diesel power generators (w.e.f. October 6, 2009).
 8All taxes paid, after February 17, 2010, by the Canteen Stores Department or Indian Naval Canteen Services, under the AP VAT Act, on the sale of goods listed in Entry 58 of Schedule-I, would be refunded subject to the condition that a declaration in respect of each invoice in original, duly signed by the authorized person, is submitted to the Commercial Tax Officer concerned within a period of six months from the date of purchase.   Details
UP VAT Briefs (2/24/2010)
Feb 24, 2010: 8With effect from February 19, 2010, an additional VAT has been imposed on various goods sold in Uttar Pradesh. This includes a 1% extra tax on all Schedule-II goods, other than those declared, and a 5% additional charge on natural gas sales. Motor vehicles will also be subject to a 2% excess tax.
 8The 1% extra tax, specified for all Schedule-V and Schedule-II goods, applicable from June 1, 2009, will no longer apply.   Details
Gujarat VAT briefs
Feb 23, 2010: 8The Gujarat government has announced that refund may be granted with respect to unadjusted tax credit for capital goods purchased over the period 1st April, 2006, to 31st March, 2008, in case of units carrying on with business in the processing area or in demarcated Special Economic Zones, subject to approval of the Approval Committee, as defined in the Gujarat Special Economic Zone Act, 2004. 
8 The state government has also added a significant number of items deemed to be industrial inputs for the purposes of Section 42A of the Gujarat VAT Act, 2003, effective February 15, 2010.
8Tax exemption for Metro Rail coaches, or parts thereof, when sold to any Metro Rail company, would now only apply to sales made till March 31, 2011. In addition, transmission apparatus for radio or TV broadcasting, when sold to the government, PSU, or autonomous government body, would be subject to a tax of 5%. These changes are applicable from February 15, 2010.   Details
State VAT briefs
Feb 17, 2010: 8The West Bengal government has exempted all rice bran from VAT, with effect from February 9, 2010. prior to this, only de-oiled rice bran was exempt, while rice bran was taxed at 4%.
 8The Maharashtra , via amendment to the MVAT Rules, 2005, has put in place the mechanism required to enable electronic payments of tax, interest and penalty, as well as electronic refunds, where applicable. These rules will now be known as MVAT (Amendment) Rules, 2010, and are effective February 5, 2010. A sample form, MTR-6, needed to be filled out by dealers for this purpose, has also been included.
 8The Haryana government has increased the rate of VAT payable on sales of the first 101 items of Schedule C, from the prior 4%, to 5%, effective February 15, 2010.   Details
Kerala VAT Notification no. 02/2010 dated 2nd February 2010
Feb 15, 2010:   Details
MVAT briefs
Feb 15, 2010: 8The Maharashtra government has specified the scope of Entry C-70 of the State VAT Act, which calls for a 4% tax on various types of paper. In order to do away with the confusion surrounding the entry, the government has, now, stipulated that the schedule would apply only to Sub-heading 48204000 of the heading 4820, and sub-headings 48232000 and 48234000 of the heading 4823. At the same time, the two prior clarifications on this entry have been withdrawn with immediate effect.
8The Maharashtra government has extended the deadline for dealers to file revised returns, in cases where the periodicities determined by the tax authorities and at which dealers have filed their original returns, from 31st January 2010 to 15th March 2010. Dealers meeting this revised deadline would not be subject to penalties under Section 29(8) of the MVAT Act.
8The state government has also brought out instructions for electronic payments of tax, interest and penalties by dealers. The state has clarified that while such e-payments are optional now, the same may be made mandatory once familiarity increases to an appropriate level.   Details
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