¥ ETR TGS AT STRTSIOY T -, W %, Y0R/HIETT 38, W 133¢ FINANCE DEPARTMENT (SPECIAL) Mantralayd, Mumbai 400 032, dated the 17th March 2010 NOTIFICATION MaitARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT. 1510/CR. 47A/Taxation-1.—In exercise of the powers conferred by sub-entry (a) of entry 101 of Schedule C appended to the Maharashtra Value Added Tef Act, 2002 (Mah. IX of 2005), the Government of Maharashtra heseby, with effect from the 1st April 2010, specifies the ~ following goods, more particularly described in the SCHEDULE appended .
hereto, to be fabrics, for the purposes of the said sub-entry, namely i—
SCHEDULE Types of fabrics covered, from time to time, under the headings, subheadings or tarrif items, as the case may be, of the Central Excise Tariff Act, 1985 (5 of 1986)— Sr. Heading Sub Tarrif Item Name of the No. . No. headingNo. No. . Commaodity e} @ ) @ &) 1 . 580220 00 Terry toweling and similar woven terry fabrics of any Textile material other than cotton.
2 5804 10 Tulles and other net fabrics.
3 § 58041010 Tulles and other net fabrics of cotton.
4 . 58041090 Tulles and other net fabrics of other material 5 B 5804 30 00 Hand-made lace.
R, JI T ST T -7, A 29, 2020/ 38, b €33¢ u
SCHEDULE~Contd.
Y @) 3) 4) ® 6 5806 40 00 Narrow fabrics consisting of wrap without weft assembled by means of an adhesive (bolducs).
7 5905 Textile wall coverings.
8 5906 Rubberised textile fabrics, other than those of heading No. 5902 of chapter 59 of Central Excise Tariff Act, 1985.
Note.—(1) The Rules for the interpretation of the provisions of the Central @) Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Cumstoms Co-operation Council, Brussels apply for the interpretation of this notification.
Where any commodities are described against any heading or, as the case may be, sub-heading, 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 Act, 1985 will not be covered by the scope of this notification.
TG, T T AT I AR, A 09, JoRoMBELT 8, T 93
(3) Subject to Note (2), for the purpose of any entry contained in this notification, where \he description against any heading or, as the case may be, sub heading, matches fully with the corresponding description in th.a Central Excise Tariff, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading will be covered by the scope of this notification.
(4) Where the description against any ‘heading or sub-heading 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, CHITRA KULKARNI, Officer on Special Duty to Government.
£ ORI Y T SRR M -, ST v, RoRoMTET 38 W 23 FINANCE DEPARTMENT Mantralaya, Mumbai 400 032, dated the 17th March 2010 NOTIFICATION ‘Manarastia VALUE ApoEp Tax Act, 2002 No. VAT. 1510/CR-47A/Taxation-1.—In exercise of the powers conferred by sub-entry (b) of entry 101 of Schedule C appended to 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-120/ Taxation-1, dated the 1st June 2005, as follows, namely.— In the said Notification,—
(1) in the preamble,—
(a) for the word and figures “ entry 101” the words, brackets and.
figures * sub-entry (b) of entry 101 shall be substituted ;
(b) the words “ sugar, tobacco ” shall be deleted ;
(©) for the words * said entry ” the words, “ said sub-entry ” shall be substituted ;
(2) in the SCHEDULE appended to the said notification,— . (a) the words sugar, tobacco ” shall be deleted ;
(b) the entries at serial number 11, 12, 13, 14, 15, 16, 20 and 21 shall be deleted.
By order and in the name of the Governor of Maharashtra, CHITRA KULKARNI, Officer on Special Duty to Government.
O DEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED DY SHAI PARSHURAM JAGANSATH GOSAVI, PRINTED AT GOVERNMENT CENTRAL PRESS, 21 NETAJ ‘SUBHASIT HOAD, CHARAI ROAD, MUNBAI 400 004 AND PUBLISHED AT DIREGTORATE OF GOVERNHENT PRINTING, STATIONERY AND PUBLICATION, 21:A, NETAJ SUBHASIH ROAD, CHARNI ROAD, MUMBAL 40 604 EDITOR: SHRI PARSHUTAM JAGANNATH GOSAV