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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Maharashtra GST transition: state laws amended to remove octroi, reassign tax powers to local authorities, and align VAT.</h1> The Act abolishes octroi and related municipal levies by deleting sections and schedules in municipal laws, substitutes references to State or Collector with local authority and specified local officers, aligns the Value Added Tax Act and its schedules and definitions with the Maharashtra Goods and Services Tax Act, 2017 (including declaration requirements and a scheme for speedy disposal of pending proceedings), and redefines 'cost of vehicle' in the Motor Vehicles Tax Act to include GST and related cesses, while providing validation and savings for pre appointed date proceedings and instruments.

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