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MVAT : Regarding Sec. 18(3B) addition of wine

The Wine covered by entry 3A of Schedule D of the Maharashtra Value Added Tax Act, 2002, is purchased from the registered dealers within State and tax is paid or has become payable on purchase of Wine at an earlier stage.

Amendment in order No. VAT 1505/CR 178/Taxation-1 dt. 27th July 2006. Regarding Sec. 18(3B) addition of wine- VAT 1513/ CR 152/ Taxation 1. dt. 24th December 2013.

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk,

Mantralaya, Mumbai 400 032, Dated the 24th December 2013

Order

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT 1513kR 152/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 the Government Order, Finance Department, No. VAT 1505/CR 178/Taxation-1, dated the -27th July 2006, with effect from the 1st January 2014, as follows, namely:

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

(a) against entry 1, in column (4), after condition (ii), the following condition shall be added, namely:

“(iii) The Wine covered by entry 3A of Schedule D of the Maharashtra Value Added Tax Act, 2002, is purchased from the registered dealers within State and tax is paid or has become payable on purchase of Wine at an earlier stage. “;

(b) against entry 2, in column (4), after condition (ii), the following condition shall be added, namely:

“(iii) The Wine covered by entry 3A of Schedule D of the Maharashtra Value Added Tax Act, 2002, is purchased from the registered dealers within State and tax is paid or has become payable on purchase of Wine at an earlier stage. “;

(2) in the Appendix appended to the said Order, entry 2 shall be deleted.

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

O. C. BHANGDIYA,

Deputy Secretary to Government.

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