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Maharashtra Value Added Tax Act, 2002 Notification under Section 8(5)

State Notification of Maharashtra · 20057,601 characters of text

The enactment

TypeNotification
Year2005
JurisdictionState of Maharashtra
MinistryGovt of Maharashtra
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstaxation

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

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W] HERTE A IO, FETRO, TREART R, 006/ 2, T 13 2 FINANCE DEPARTMENT Mantralaya, Mumbai 400 032, dated the 21st January 2008 Order ManarasuTRA VALUE ADDED Tax AcT, 2002.

No.VAT.1507/CR-93/Taxation-1.—In exercise of powers conferred by sub-section (5) of section 8 of the Maharashtra Value Added Tax Act, 2002 (Mah.IX of 2005), and in supersession of the Government Notification, Finance Department, No.VAT-1505/CR-192/Taxation-1, dated the 19th April 2007, the Government of Maharashtra hereby with effect from 1st February 2008, exempts the class or classes of sales, specified in column (2) of the .

Schedule appended hereto, from payment of tax in excess of four per cent of the sale price subject to the conditions and restrictions, if any, specified in column (3) of the said Schedule.

Schedule Sr.No. Class or Classes of Sales Conditions (1 2 @)

(1) Sales by registered dealer (i) The goods purchased shall be excluding the sale of motor spirits used in the generation, covered by entry No. 5 to 10 of transmission or distribution Schedule-D appended to the Act,— of electricity.

(@) to a registered dealer being (i) The authorized officer of the a electric power generating Organisation referred to in company as defined in the column (2), shall by the end Electricity Act, 2003, or of April, furnish a Statement

(b) to a registered dealer holding of Account of purchases a licence for transmission of effected in the immediate electricity under the preceding financial year, in Electricity Act, 2003, or the Proforma appended to

(c) to aregistered dealer holding this order.

a licence for distribution of (iii) The Purchasing Organielectricity under the sations referred to in Electricity Act, 2003. column (2) shall be certified by the Joint Commissioner of Sales Tax (Registration), Mumbai, in case of dealers registered in Mumbai and in all other R WERTE WTEA I, SHROT, AHART 32, J004/ATT ¢, Wh /R [WRT AR-A Schedule.—(Concld.)

1) @) ®)

(2) Sales by a registered dealer excluding the sale of motor spirits covered by entry No.5 to 10 of Schedule-D appended to the Act,— (@) to the Mahanagar Telephone Nigam Limited, or " (b) tothe Bharat Sanchar Nigam Limited, or (¢) to any telephone service provider, holding a licence granted under the Indian Telegraph Act, 1885 (13 of 1885) or Indian Wireless Telegraphy Act, 1933 (17 of 1933) to establish, maintain and operate :—

(i) telephone services upto the subscriber’s terminal connection, or

(ii) national long distance service network, or

(i) international long distance service network, or (d to the Telecom Infrastructure provider who has been granted registration certificate by the Department of Telecommunications, as infrastructure Provider Category-1 ( 1P-I).

cases by the concerned Joint Commissioner of Sales Tax (VAT Administration), on application and the said certificate shall be liable for cancellation on breach of any of the conditions.

(i) The goods purchased shall be used by the purchaser in the generation, transmission, distribution or reception of telecommunication signals.

(ii) The authorized officer of the organisation referred to in column (2), shall by the end of April, furnish a Statement of Account of purchases effected in the immediate preceding financial year, in the Proforma appended to this order.

(iii) The Purchasing Organisations referred to in column ==,

(2) shall be certified by the Joint Commissioner of Sales Tax (Registration), Mumbai in case of dealers registered - in Mumbai and in all other cases by the concerned Joint Commissioner of Sales Tax (VAT Administration) on application and the said certificate shall be liable for cancellation on breach of any of the conditions.

Note.— A dealer having his principal place of business in Mumbai shall furnish the Statement of Accounts to the Joint Commissioner of Sales Tax (Registration) and in any other case to the Joint Commissioner of Sales Tax (VAT Administration) having jurisdiction over the principal place of business of the dealer.

WETER-E| MW T W, AETE, WHART R, R004/ATH {, T 1R v PROFORMA Statement of Account of Purchases in Financial Year.......cc....

™ Sr.No. Name and address TIN of the Total Gross Value of of the supplier supplier goods purchased in the year.

CERTIFICATE The purchases effected by the Organization of which I am authorized signatory, are indicated in the statement given above. The information given therein is from the books of accounts maintained by the Organization for the Financial Year The above information is correct and complete and it also tallies with the books of accounts of the said N Organization.

Signature :

[ Name and Designation .

By order and in the name of the Governor of Maharashtra, SHASHANK MATHANE, Deputy Secretary to Government.

AT T RO, T

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