Bare Act

The Maharashtra Sales Tax on the Transfer of the Right to Use any Goods for any Purpose Act, 1985

This Act establishes a legal framework for levying sales tax on the transfer of the right to use goods within the State of Maharashtra. Unlike traditional sales tax, which applies to the transfer of ownership, this legislation specifically targets transactions where goods are leased, rented, or hired out for a specific or unspecified period. By defining "dealers" as those who transfer usage rights for consideration, the Act brings rental and leasing businesses under the tax net. For the ordinary citizen, this ensures that commercial activities involving the temporary use of goods are subject to state taxation, distinct from outright sales.

PDF: pending for this language.