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VAT Notification on Refund of VAT allowed to British Deputy High Commissions in Mumbai

In exercise of the powers conferred by sub-section (1) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby amends the Government Notification, Finance Department, No. VAT. 1509/CR-89/Taxation -l, dated the 5th November 2009, as follows,

FINANCE DEPARTMENT

Mantralaya, Mumbai 400 032, dated the 15th July 2010

NOTIFICATION

THE MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT. 1510/CR-79 /Taxation-1.— In exercise of the powers conferred by sub-section (1) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby amends the Government Notification, Finance Department, No. VAT. 1509/CR-89/Taxation -l, dated the 5th November 2009, as follows, namely:—

In the Schedule appended to the said notification, under the heading (II) Other Organisations, in entry 2,—

(1) in column (2), for sub-entry (i), the following sub-entry shall be substituted, namely :—

“(i) The British Deputy High Commissions in Mumbai;”

(2) in column (3), after clause (viii)y the following clause shall be added, namely:—

“(ix) The refund of Value Added Tax shall be allowed to the British Deputy High Commissions in Mumbai only in respect of purchases for the chancery (office) and residence of the Head of Mission or Post.”

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

CHITRA KULKARNI,

Officer on Special Duty to Government

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