Notification, dated the 17th March 2010- MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT-1509/CR- 121/Taxation-l. – In exercise of the powers conferred by section 42 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) the Government of Maharashtra, hereby amends with effect from the 1st April 2010 the Government Notification, Finance Department No. VAT-1505/CR- 105/Taxation- l, dated the 1st June 2005, as follows, namely : —
In the Schedule appended to the said notification, in entry (4), —
(1) in column (3), the word ” Passenger ” shall be deleted ;
(2) in column (5), for condition (iv), the following condition shall be substituted, namely : —
” (iv) The claimant dealer shall apply in the ‘Form-5’ appended to the said notification for exercising the option to pay tax under the composition scheme to the Joint Commissioner of Sales Tax (Registration) in case of the dealers in Mumbai and in other cases, to the concerned Joint Commissioner of Sales Tax (VAT Administration) . “.
By order and in the name of the Governor of Maharashtra
Officer on Special Duty to Government.