MVAT: Exemption from payment of Tax for oil company u/s 41(4)

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 21st October 2016.

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT 1515/ CR 84/Taxation-1.—In exercise of the powers conferred by clause (a) of sub­section (4) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra, hereby amends with effect from the 21st October 2016 the Government Notification, Finance Department, No. VAT 1512/CR 18/ Taxation-1, dated the 29th February 2012, as follows, namely :—

In the said notification, in the Schedule,

(1) after entry 10, the following entry shall be added, namely :—

“11. Shell MRPL Aviation Fuels and Services Limited.”

(2) in column (3), the existing condition shall be numbered as (1) and after the condition so numbered, the following condition shall be added, namely :—

“(2) in respect of entry 11, the exemption accorded by this notification shall only be restricted to the sale of Aviation Turbine Fuel.”

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

R. D. BHAGAT,
Deputy Secretary to Government.