Amendment to Canteen Stores Exemption Notification – Notification No. VAT-1511/CR. 64/Taxation-1

FINANCE DEPARTMENT
Mantralaya, Mumbai 400 032,

dated 29th April 2011

Order

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT-1511/CR. 64/Taxation-1.— In exercise of the powers conferred by sub-section (3B) of section 8 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby amends with effect from the 1st May 2011, the Government Order, Finance Department, No.VAT-1505/CR 178/Taxation-1, dated the 27th July 2006, as follows, namely:

(1) In the Schedule appended to the said Order,

(a) against entry 1, in column (4), the existing condition shall be renumbered as condition (i) thereof; and after condition as so renumbered following condition shall be added, namely :‑

“(ii) the liquor covered by entry 1, 2 and 3 of Schedule I) of the Maharashtra Value Added Tax Act, 2002 are purchased from the registered dealers within State and tax is paid or has become payable on purchase of liquor at earlier stage.”;

(b) against entry 2, in column (4), the existing condition shall be re-numbered as condition (i) thereof; and after condition as so re­numbered, the following condition shall be added, namely:

“(ii) the liquor covered by entry 1, 2 and 3 of Schedule D of the Maharashtra Value Added Tax Act, 2002 are purchased from the registered dealers within State and tax is paid or has become payable on purchase of liquor at earlier stage.”;

(2) In the Appendix appended to the said Order,

(a) entry 1 shall be deleted;

(b) for entry 2, the following entry shall be substituted, namely :‑

” 2. Wines, as defined, from time to time, in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953 and in rule 3(4) of the Maharashtra Foreign Liquor (Import and Export), Rules 1963.”

By order and in the name of the Governor of Maharashtra,

O. C. BHANGDIYA,
Deputy Secretary to Government.