The Maharashtra Value Added Tax Act, 2002.State Act of Maharashtra · Act 9 of 2005
(1) The State Government may, from time to time, by notification in the Official Gazette,-
(a) amend the Schedule by adding or modifying or deleting any entry therein and thereupon the Schedule shall stand amended accordingly for the purpose of levy of tax ;
(b) provide for reducing or enhancing the rates of tax or for specifying the rates of tax where NIL rates are specified, and thereupon the Schedule shall stand amended for the purposes of this Act :
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(2) The provisions contained in sub-section (6)] of section 83 regarding rules made by the State Government shall apply mutatis mutandis to any notification issued under sub-section (1) as they apply to the rules made by the State Government.
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
omitted, Mah. 14 of 2005. First proviso was deleted by Mah. 14 of 2005, s. 9(1)(i).
omitted, Mah. 7 of 2010. The proviso was deleted by Mah. 7 of 2010, s. 2.
substituted, Mah. 14 of 2005. This word, brackets and figure were substituted for the word, brackets and figure "sub-section (5)" by Mah. 14 of 2005, s. 9(2).
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