THE MAHARASHTRA SALES TAX
ON THE TRANSFER OF THE RIGHT
TO USE ANY GOODS FOR ANY
PURPOSE ACT, 1985

(MAHARASHTRA ACT NO XVIII OF 1985.)

CHAPTER I

PRELIMINARY

1. SHORT TITLE AND COMMENCEMENT.

2. DEFINITIONS.

CHAPTER II

INCIDENCE AND LEVY OF TAX

3. INCIDENCE OF TAX.

4. LEVY OF TAX

4A. SET-OFF, DRAWBACK, ETC

4B EXEMPTION.

5. IABILITY OF DEALER.

6. ALES TAX PAYABLE BY DEALER.

CHAPTER III

REGISTRATION

7. ERTIFICATE OF REGISTRATION.

8. UTHORITIES UNDER BOMBAY SALES TAX EMPOWERED TO ASSESS, RE-ASSESS, ETC., TAXES UNDER THIS ACT.

8A. CERTAIN SALES NOT TO BE LIABLE TO TAX.

8B INTEREST ON AMOUNT OF REFUND.

8C. INTEREST ON DELAYED REFUND.

CHAPTER V

MISCELLANEOUS AND RULES

9. POWER OF STATE GOVERNMENT TO AMEND SCHEDULE.

10. OWERS TO MAKE RULES.