FINANCE DEPARTMENT
Madam Kama Road, Hutatma Raj guru Chowk, Mantralaya, Mumbai 400 032, dated the 25th April 2012.
NOTIFICATION
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No.VAT.1512/CR-55/ Taxation-1.—In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby with effect from the 1st May 2012, amends SCHEDULES C and D appended to the said Act, as follows, namely :—
In the Maharashtra Value Added Tax Act, 2002,—
(1) In SCHEDULE C, for entry 12, the following entry shall be substituted, namely:—
| “12 (a). | Beedi leaves | 5% |
| (b) | Beedi | 5%.”. |
(2) In SCHEDULE D, in entry 12, for the words, figures and letters, “but excluding Beedi and those to which entry 45A of SCHEDULE A applies” the following shall be substituted, namely:—
“but excluding,
(a) unmanufactured tobacco when sold in packets under brand name and
(b) those to which entry 45A of SCHEDULE A, and sub-entry (b) of entry 12 of SCHEDULE C applies.”.
By order and in the name of the Governor of Maharashtra,
O. C. BHANGDIYA,
Deputy Secretary to Government.
