Notification No VAT 1513/CR 106/Taxation 1. Dated : 24th December 2013
MAHARAsHTRA VALUE ADDED TAX ACT, 2002.
No. VAT 1513/ CR 106/ 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 subject to the conditions specified in column (e) against each class of dealers specified in column (b) of the Schedules appended hereto, provides with effect from the 1st January 2014, for exemption of tax payable by the said dealers on their sales of wine covered by entry 3A of Schedule ‘D’ appended to the Maharashtra Value Added Tax Act, 2002, to the extent specified in column (d) of the Schedule-I and II against such sales specified in column (c) of the said Schedules.
Schedule I provides for exemption in respect of sales of aforesaid goods where such goods are purchased on or after the 1st January 2014, whereas Schedule II provides for exemption in respect of sales of aforesaid goods which were purchased on or before the 31st December 2013.