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FINANCE DEPARTMENT

Madam Cama Road, Hutatma Rajguru Chowk,

Mantralaya, Mumbai 400 032, dated the 20th April 2012.

NOTIFICATION

No.VAT.1512/CR-49/Taxation-1. –In pursuance of tho powers conferred by ontry 75A of SCHEDULE C appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby notify with effect from 1st May, 2012, tho goods described in the SCHEDULE appended hereto, to be the poultry machinery and equipments, for the purposes of this entry, namely:-

SCHEDULE

Poultry equipments covered from time to time, under the headings, sub-headings or tariff items, as the case may be, of the Central Excise Tariff Act, 1985 (5 of 1986).

Sr. No.

Heading No.

Sub-heading No.

Tariff Item No.

Name of the Commodity

(1)

(2)

(3)

(4)

(5)

1.

8436 2100 Poultry incubators and brooders
2.

8436 29 00 (1) Hatchers,

(2) Hearing and laying units,

(3) Egg candlera or tester excluding static testing lamps,

(4) Sexing and vaccination equipment.

Note.—

(1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 road with the Explanatory Notes as updated from time to time published by the Customs Co- operation Council, Brussels shall apply for the interpretation of this notification.

(2) Whore any commodities arc described against any heading or, sub-heading or as the case may be, tariff item, and the aforesaid description is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff will not be covered by the scope of this notification,

(3) Subject to Note 2, for the purpose of any entry contained in this notification, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading or as the case may be, tariff item, will be covered by the scope of this notification,

(4) Where the description against any heading or sub-heading or as the case may be, tariff item, is shown as “other”, then the interpretation as provided in Note 2 shall apply.

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

O. C, BHANGDIYA,

Deputy Secretary to Government

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