Maharashtra VAT vs Central Excise Tariff Act
Many VAT Notifications of Maharashtra use the numbers representing the headings, sub-headings or tariff items of the Central Excise Tariff Act, 1985 in order to clarify the commodities intended to be covered under the notifications.
Questions have arisen regarding the interpretation of these entries in the instances where the Central Excise Tariff Act has been amended.
The Commissioner of Sales Tax, Maharashtra has clarified that
“where any Notification is issued for the purposes of any schedule entry and the Central Excise Tariff numbers appearing in the Notification are changed or the commodities corresponding to these numbers are changed, then nevertheless only those commodities which were originally covered by the headings, sub-headings or tariff items of the Central Excise Tariff at the time of issue of the Notification will continue to be covered by the scope of the Schedule Entry. The State Government, in due time, will re-notify the products for the purposes of the Schedule Entry by using the revised Central Excise Tariff. However, until such revised Notifications are issued, the existing Notifications will continue to be effective as aforesaid. For removal of doubts it is clarified that no additional product will be covered by any notification irrespective of any change in the Central Excise Tariff and all products covered earlier will continue to remain covered.
MAHARASHTRA TRADE CIRCULAR No. 26 T of 2008 Dated 23 July, 2008