Sums on MVAT
1. Vimal is carrying on business in Mumbai. From the following find out whether he is liable for
registration under MVAT of 2002
Particulars Purchase (Rs.) Sales ( Rs.)
Taxable 2,40,000 4,40,000
Tax Free 60,000 80,000
Total 3,00,000 5,20,000
2. Rekha is a dealer carrying out business in Pune. Find out if she is liable for registration under
MVAT of 2002
Particulars Purchase (Rs.) Sales ( Rs.)
Taxable 40,000 80,000
Tax Free 4,80,000 4,10,000
Total 5,20,000 4,90,000
3. M/s Shetty & Co. gives you the following information
Particulars Purchase Taxable (Rs.) Sales Taxable ( Rs.)
Mumbai ( Branch ) 2,80,000 4,20,000
Bangalore ( Head office ) 6,40,000 10,80,000
Total 9,20,000 15,00,000
Find out if they are liable for registration under MVAT of 2002
4. Indiacraft gives you the following information.
Particulars Purchase (Rs.) Sales ( Rs.)
OMS ( Taxable ) 15,000 -
Taxable within State 25,000 8,000
Tax Free within State 50,000 1,02,000
Total 90,000 1,10,000
Find out if they are liable for registration under MVAT of 2002
5. Mr. T is a dealer in Sangli. Find out from which month he is liable to get registration as per
the provisions of MVAT 2002.
Month Purchase Sales
Within State ( taxable ) Outside State
( taxable)
Within State
( taxable )
15.3.2011 5,000 - -
31.3.2011 - 8,000 2,000
4.4.2011 10,000 30,000 40,000
10.4.2011 50,000 12,000 70,000
10.4.2011 30,000 4,000 80,000
20.4.2011 40,000 10,000 20,000

30.4.2011 20,000 30,000 40,000