Mantralaya, Mumbai 400 032, dated 16th February 2012
MAHARASHTRA VALUE ADDED TAX ACT, 2002-
No. VAT 1512/C.R-12/Taxation-1.—Whereas the Government of Maharashtra is satisfied that ircumstances exist which render it necessary to take immediate action further to amend the Maharashtra Value Added Tax Rules, 2005 and to dispense with the condition of previous publication thereof under the proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005).
Now, therefore, in exorcise of the powers conferred by sub-sections (1) and (2) read with the proviso to sub-section (4) of section 83 of the said Act, and of all other powers enabling it in this behalf, the Government of Maharashtra hereby, makes the following rules further to amend the Maharashtra Value Added Tax Rules, 2005, namely :—
1. These rules may be called the Maharashtra Value Added Tax (Amendment) Rules, 2012.
2. In rule 52 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as “the principal Rules), in sub-rule (1), for the words “the Commissioner shall” the words and figures “the Commissioner shall subject to the provisions of roles 53, 54 and 55” shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2005.
3. In rule 53 of the principal Rules, in sub-rule (3),—
(1) the existing sub-rule (3) shall be re-numbered as clause (a) thereof; and after clause (a) as so re-numbered, after the proviso, the foil owing proviso shall be added, namely:
“Provided further that, the provisions of this clause shall not be applicable in respect of the contingencies specified in clause (b);”
(2) after the clause (a) so re-numbered the following clause shall be added, namely:—
“(b) If the claimant dealer manufacturers the goods covered under entries 5, 6, 7, 8, 9 and 10 of Schedule “D” appended to the Act and dispatches the said goods not by reason of sale, outside the State to any place within India to his own place of business, or the place of business of his agent or where the claimant dealer is a commission agent, to the place of business of his principal, then an amount equal to two per cent, of the value of the goods so dispatched shall be reduced from the amount of the set-off otherwise available in respect of the aforesaid manufactured goods.
4. In rule 54 of the principal Rules, in clause (ft), for the words, brackets and figures “purchases of motor spirits as notified under sub-section (4) of section 41 unless such motor spirits” the words and brackets “purchases of tile High Speed Diesel Oil, Aviation Turbine Fuel (Duty paid), Aviation Turbine Fuel (Bonded), Aviation Gasoline (Duty paid), Aviation Gasoline (Bonded) and Petrol unless such motor spirits” shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2005.”,
By order and in the name of the Governor of Maharashtra,
Deputy Secretary to Government.