https://www.taxtmi.com/caselaws?id=208940 Section 55 of the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005 was analysed in relation to the unrepealed Maharashtra Purchase Tax on Sugarcane Act, 1962, with the amendment treated as valid because the repeal provision had not yet been brought into force. Section 12B was described as a discretionary remission power, not a vested entitlement, so remission depends on statutory satisfaction and supporting particulars. The statutory scheme also required monthly returns to be accompanied by payment of tax due, and unpaid amounts could be recovered as arrears of land revenue, making demand notices and recovery steps consistent with the Act. en-us Thu, 08 Sep 2011 00:00:00 +0530 Sat, 05 Jul 2014 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208940 Section 55 of the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005 was analysed in relation to the unrepealed Maharashtra Purchase Tax on Sugarcane Act, 1962, with the amendment treated as valid because the repeal provision had not yet been brought into force. Section 12B was described as a discretionary remission power, not a vested entitlement, so remission depends on statutory satisfaction and supporting particulars. The statutory scheme also required monthly returns to be accompanied by payment of tax due, and unpaid amounts could be recovered as arrears of land revenue, making demand notices and recovery steps consistent with the Act. Case-Laws VAT and Sales Tax Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208940