FINANCE DEPARTMENT
Mantralaya, Mumbai 400 032, dated the 25th October 2011
NOTIFICATION
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No.- VAT 1511/ CR 96/ Taxation 1.- In exercise of the powers conferred by sub-section (5) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby amends the Government Notification, Finance Department, No. VAT 1511/ C.R.57/ Taxation-1, dated the 30th April 2011, namely :—
In the said notification,
(A) in the SCHEDULE I, in entry 2,‑
(1) in column (2), after the words and figures ” Bombay Prohibition Act, 1949 ” the words and figures ” and importer not holding licence in respect of liquor sales under relevant rules made under the Bombay Prohibition Act, 1949″ shall be added ;
(2) in column (4), after the words, brackets, letter and figure “clause (b) in column (3) of this entry.” the following shall be added namely :‑
“Explanation:- If MRP is not applicable to a particular sale, then, it shall be calculated as per the relevant rules framed under the Bombay Prohibition Act, 1949 for similar goods sold in the State wherein State Excise Duties are applicable.”;
(B) in the SCHEDULE II,-‑
(1) in entry 1, in column (3), for the words beginning with “Sales of liquor” and ending with the words, figures and letters “the 30th April 2011.” the following shall be substituted, namely :‑
” Sales of liquor which are held in closing stock on the 30th April 2011.”;
(2) in entry 3, in column (3), for the words beginning with “Sales of liquor” and ending with the words, figures and letters ” the 30th April 2011.” the following shall be substituted, namely :‑
“Sales of liquor which are held in closing stock on the 30th April 2011.”;
(3) in entry 4, in column (3), for the words beginning with “Sales of liquor” and ending with the words, figures and letters “the 30th April 2011.” the following shall be substituted, namely :‑
“Sales of liquor which are held in closing stock on the 30th April 2011.”
By order and in the name of the Governor of Maharashtra,
O. C. BHANGADIYA,
Deputy Secretary to Government.
