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42.Composition of tax
(1) (a) The State Government may, by a notification in the Official Gazette, provide for a scheme of composition, subject to such of tax, conditions and restrictions as may be provided therein, of tax payable by the dealers who are engaged in the business, as prescribed, of reselling at retail, any goods or merchandise and different types of schemes may be notified for different classes of retailers.
(b) For the purpose of this sub-section, a dealer shall 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 dealers and if any question arises as to whether any particular dealer is a retailer, then the question shall be referred to the Joint Commissioner, who shall after hearing the dealer, if necessary, decide the question. The order made by the Joint Commissioner shall be final.
(In the above para for the words “this section” the words “this sub-section” are substituted by the MaharashtraAct No. XXXII of 2006 Dt. 05.08.2006)
(c) Nothing in this sub-section shall apply to a dealer who is a manufacturer or who is an importer or who purchases any goods from a registered dealer whose sales of the said goods are not liable to tax by virtue of the provisions contained in sub-section (1) of section 8 or who sells at retail liquor including liquor imported from out of India, Indian Made Foreign Liquor or Country Liquor except as provided in sub-section (2).
(In the above para after the words “Country liquor” the words are added by the Maharashtra Act No. XXXII of 2006 Dt. 05.08.2006)
(2) The State Government may, by a notification 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 dealers who are running any eating house, restaurant, hotel, refreshment room or boarding establishment (…) and the tax payable by dealers who are caterers and serve food and non-alcoholic drinks or tax payable by dealer running bakeries or dealers of second-hand motor vehicles whose principal business is buying or selling motor vehicles.
(For the above subsection (2) the following subsection (2) is substituted by the MaharashtraAct No. XXXII of 2006 Dt. 05.08.2006)
(2) The State Government may, by a notification 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 dealers who are running any eating house, restaurant, hotel, refreshment room or boarding establishment (…) and the tax payable by dealers who are caterers and serve food and non-alcoholic drinks or tax payable by dealer running bakeries or dealers of second-hand motor vehicles whose principal business is buying or selling motor vehicles or vendors selling Indian Made Foreign Liquor or Country Liquor at retail and holding licence in Form FL II appended to the Bombay Foreign Liquor Rules, 1953 or in Form CL III or in Form CL/FL/TOD/III appended to the Maharashtra Country Liquor Rules, 1973, framed under the Bombay Prohibition Act, 1949.
(3) Where a dealer is liable to pay tax on sales effected by way of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, he may subject to such restrictions and conditions as may be prescribed, in lieu of the amount of tax payable by him under this Act, whether in respect of the entire turnover of sales effected by way of works contract or in respect of any portion of the turnover corresponding to individual works contract, pay lump sum tax by way of composition equal to eight per cent. of the total contract value of the works contract after deducting from the total contract value the amounts payable towards sub-contracts to sub-contractors.
(For the above subsection (3) the following subsection (3) & (4) is substituted by the MaharashtraAct No. XXXII of 2006 Dt. 05.08.2006)
(3) Where a dealer is liable to pay tax on the sales effected by way of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, he may subject to such restrictions and conditions as may be prescribed, in lieu of the amount of tax payable by him under this Act, whether in respect of the entire turnover of sales effected by way of works contract or in respect of any portion of the turnover corresponding to individual works contract, pay lump-sum by way of composition,—
(a) equal to five per cent. of the total contract value of the works contract in the case of a construction contract, and
(b) eight per cent. of the total contract value of the works contract in any other case,
after deducting from the total contract value of the works contract, the amount payable towards sub-contract involving goods to a registered sub-contractor.
Explanation.—For the purposes of this sub-section,—
(i) “ construction contract ” shall mean construction contract as may be notified by the State Government in the Official Gazette, from time to time, and
(ii) “ the amount payable towards sub-contract involving goods ” means the aggregate value of the goods on which tax is paid and the quantum of said tax paid by the sub-contractor or the sub-contract value on which tax by way of composition is paid by the sub-contractor, as the case may be.
(4) Where a dealer is liable to pay tax in respect of any period on or after the appointed day on sales effected by way of the transfer of the right to use mandap or tarpaulin (whether or not for a specified period), then he may, subject to such conditions and restrictions, as may be prescribed, pay in lieu of the amount of tax payable by him a sum equal to one and half per cent. of the turnover of sales effected by him.
(In the above sub-section (4) of section 42, after the words, “where a dealer is liable to pay tax” the words “in respect of any period on or after the appointed day” are inserted by Maharashtra Act No. XXV of 2007 dt. 06.08.2007)
Explanation.—For the purposes of this sub-section, the transfer of the right to use mandap includes the transfer of the right to use mandap, pandal, shamiana or the decoration of such mandap, pandal or shamiana and the transfer of the right to use furniture, fixtures, lights and light fittings, floor coverings, utensils and other articles ordinarily used alongwith a mandap, pandal or shamiana.”.
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