Maharashtra Value Added Tax Act,2002:-

The Maharashtra Value Added Tax Act,2002 is bought in to effect 

from 01-04-2005.

The following Acts are merged in to The Maharashtra Value Added Tax 

Act,2002 

1) BST ACT 1959.

2) WORKS CONTRACT ACT 1989.

3) LEASE ACT 1985

4) BOMBAY MOTOR SPRIT TAXATION ACT 

The Maharashtra Value Added Tax Act,2002 is made after the merging of the 

above Acts so that it is helpful to all,because at the time of making of 

The Maharashtra Value Added Tax Act,2002 the simplicity is considered and it 

was tried to avoid the all the tedious working provisions and cut short in Tax

Rates in the above Acts.