In following cases set-off is non-admissible as per rule 54
\nof The Maharashtra Value Added Tax, Rule 2005.<\/p>\n
(a) <\/p>\n (b) <\/p>\n (c) <\/p>\n (d) <\/p>\n (e) <\/p>\n (f) <\/p>\n (i) items covered by entries 3 and 4 of the <\/p>\n (g) (h) (i) (1) sold in the course of inter-state trade (2) sold from customs bond to foreign going (j) purchases made on or after 20th June 2006 of mandap, tarpaulin, <\/p>\n (k) purchases made on or after 1st April 2005 by a hotelier, <\/p>\n
\npurchases of motor
\nvehicles<\/strong> (being
\npassenger vehicles) which are treated by the claimant dealer as
\ncapital assets and parts, components and accessories thereof unless the
\nclaimant dealer is engaged in the business of transferring the right to
\nuse (whether or not for a specified period) for any purpose, in respect of the
\nsaid vehicles and the expression “motor vehicles” and “goods
\nvehicles” shall have the same meanings as respectively assigned to them in
\nthe Motor Vehicles Act, 1988;<\/p>\n
\n “purchases of the High Speed Diesel<\/strong>
\nOil, Aviation Turbine Fuel(Duty paid),Aviation Turbine
\nFuel(Bonded),Aviation Gasoline(Duty paid),Aviation Gasonline (Bonded) and Petrol<\/strong>
\nunless such motor spirits “are resold or sold in the course of inter-State
\ntrade or commerce or in the course of export out of the territory of India or
\nare sent, not by reason of sale, outside the State to any place within India by
\nthe claimant dealer to his own place of business, or the place of business of
\nan agent or where the claimant dealer is a commission agent, to the place of
\nbusiness of his principal;<\/p>\n
\npurchase of crude
\noil<\/strong> as described in section 14 of the Central Sales Tax Act, 1956, when
\nused by an oil refinery for refining;<\/p>\n
\nany purchase of consumables
\nor of goods treated as capital assets by the claimant dealer where the dealer
\nis principally engaged in doing job work or labour work and is not engaged in
\nthe business of manufacturing of goods for sale by him and incidental to
\nthe business of job work or labour work any waste or scrap goods are
\nobtained and are sold;<\/p>\n
\nany purchase made
\nby any dealer to whom an Entitlement Certificate except the Entitlement
\nCertificate under the New Package Scheme of Incentive for Tourism projects
\n-1999.”; to claim incentives by way of exemption from tax or deferment
\nof tax has been granted, being purchases of raw materials as defined in rule 80<\/p>\n
\nany purchase of goods of
\nincorporeal or intangible <\/strong>nature other than,<\/p>\n
\nnotification issued under entry 39 of SCHEDULE ‘C’ Appended to the
\nMaharashtra Value Added Tax Act 2002 and SIM cards;
\n(ii) software in the hands of a dealer who is trading in
\nsoftware;
\n(iii) Copyright which is resold within twelve months of the
\ndate of purchase.”<\/p>\n
\npurchases
\neffected by the employer by way of works contract when the contract results in
\nimmovable property other than plant and machinery;<\/p>\n
\npurchases
\nof any goods by a dealer, the property in which is not transferred [whether as
\ngoods or in some other form] to any other person, which are used in the
\nerection of immovable property other than plant and machinery ;
\n <\/p>\n
\npurchase of liquor
\ncovered under entries, 1,2 and 3 of schedule ‘D’ appended to the act except
\nwhen the said goods are-<\/p>\n
\nor commerce or in the course of export out of the territory of India or are
\nsent, not by reason of sale outside the state to any palace within India by the
\nclaimant dealer to his own place of business, or the place of business of an
\nagent or where the claimant dealer is a commission agent, to the place of
\nbusiness of his principal; and <\/p>\n
\nships and aircrafts ]”.<\/p>\n
\npandal, shamiana,
\ndecoration of such mandap, pandal or shamiana, and furniture, fixtures, lights
\nand light fittings, floor coverings, utensils and other articles ordinarily
\nused along with a mandap, pandal or shamiana if the purchasing dealer has opted
\nfor composition of tax under sub-section (4) of section 42.<\/p>\n
\nwhich are treated by him as capital assets and which do not pertain to the supply
\nby way of or as part of service or in any other manner whatsoever of goods,
\nbeing food or any other article for human consumption or any drink [whether or
\nnot intoxicating ] where such supply or service is made or given for cash,deferred
\npayment or other valuable consideration<\/p>\n