The Maharashtra Value Added Tax 2002 replaced the Bombay Sales Tax Act, 1959 on & w. E. F. 1st April 2005 and the sales tax is collected by the Maharashtra Government under MVAT Act, 2002. Up to 31st March 2005 the sales tax was collected under the Bombay sales Tax Act, 1959. App Features. Complete 'The Special Marriage Act, 1954' in digital format.