HEWXE ATEA ASqA AT HOET AR - ad 3, m?lfaf srfi%w, Tfirer 30, 0%/AITNE Ro, IH 2R3IF [TV fébaa : »ud RR.00 SETIRUT HHE &R TTeTghe W HERTE I HERTe fafani=d qar St (W07 U, TeHh-37 3or Teh-o1 ATHER Ufieg shetet fAaw o e yr atafaivas) faw a s famr favmr AT, Hag ¥ oo 03R fEi® 30 ulire 2002 srfegEAT WERTE Heaafid %Y ATaH, 007, FHlE e, R/ W, . 4o/ HTIH-, —HERTE Heaafad 5t sfufm, 2003 (Root T HaT. Q) &I FHeTH ¥ & Uiz-FerH (1) o W setean sfusriar A FEA, TENTZ M6 AGH, A1 fowoft sreetean sree-uF o sgat-ar = & () " fafafase sarar=aien sotamet @it meRTe qeaafid &1 Hfufam, o0 @ Sieeledr STl 3 W Hig-2, -3 T AfT-3 Wi ) AT AR-9—E3-} HETE I YS9 SATIRUT §IT 9R-a, T 30, R0%%/391T@ R0, 71 8333 =~ — = - W TR T (3) TR T St fashieR Sa S e W@ (4) W e Sefe A S W S 0F @ < 1 W (¢) T TR Seammnt I HUIeT: 37aT FFia: 2 VAT 39 AR atter ffafien awet ¢ & 2028 a1 eer swvar serea @Ee et ST faaier e 42 ! UF SFER HEe. aue s Hafed ! @E 3o Ul 2022 AT @gH s w s @ de fawate - T . | war e | fawt e | @ S w | s | e | | @) ® 3) (%) () ki AL | TR A | @ | () wERR AR | afufrm, wes | Swfed deen | sdeiaeaET Aleviiga et | @it TR | e ot THEA | a7 et | AT AT offdfer st | () @R @m- Frmin sirgeten @ A Tt fasemed e-uw T | | X Ru/RRY A7 AT | Tt fersrt dtemuer wY 3 W Sewtad | fema AR et MRV FOT et fatara. wfest.
| Had awddl | (%) T oA 0w | A At w@w (3) | (3) GAeR ARt | s, wye | W7 b @Ew | m w@e () wd | deviga emr AR A | A W | fowadE Em e | (@) ww (3) we | Frmtr strecten | e mae gz (@) | uRUe-uE fehar | fal .| FoelfEm e | dvd wEE | (@) R | Eefe | e e M uEE | M el | @ el efdfRen | 2o e 3w wua T Y T ST T -, Gt 3o, R0e/dura g0, T 3 [T ‘W—W%fl! et fapar Eg s w | omwah | ‘ L whad | | | @) ®) | ®) | (%) () e | e Temene | @ ST 3T . e e | e e | (d) 0w () | | e TERE | X /23w A A | e de () mfifiww@imsqfi@%(@) o FEe | ‘ o, i et ke | o @ | | ot faom | | febereiare fert e | TR AL 3 g areEdl | 16 @ 1 j0%% T | a1 ARre w@w (3) | () <EeR AR | sffm, 0w} | Frar @ | Wk Seefad Seedr | dRoiiga ot | et R | vt o | foete gt @ | e et | A Al | AR EE! (GF) = (3) W | wrer-a e | fa fawten T | RS- adelE WA fépar Eite Eecy s e/ e - e | | T RS et waE Euu FM s AR ¥ HaE aedd | (@) & 2 0 jow | w () WA @e | (TF) FEER AR affm, 1w} | Al R @R | (F) WA Sedied | ARoliga SR et | i et fasren | v wifest.
FOAR A | -G Fmeiten R0 | (@) wwW (3) WA Fmi Stteee | @@ oledr | Zahde ST, T () | € WA uRY | (@) FERR - | we a7 | fawte e | FM AR | A T T | Seeaera an- | @dede s | | it e ww | Felett far | o vt s | seEr e 2 ¥ RN T A SRTERT W AR-4, Yot 30, 30%%/397T Ro, 97 8333 o | mar e | et | T | EE] 1 ® | Eead | e | whaEt | | L] S [€) | ) [ () ] o s | e e | (o) e e | #ees s | e e | R x qu/22y sSica wefacte el | W (3) o we | | fert. | (@) W Ieclfiga | | ‘ | e e | ‘ \ | safr (@) & (3) | | | |ds @ wa Seeffad wrer fersrrear fast | | Fbreitet R0 2ok “ AW TR | (@) A 0w | () mA g | (o) T s | s, 2Ry} | Wl R @ | () o sedfad vl Rt T S | AEGE w | e o e | @) w@ (3) m | i sttesten | dotem mar | s ‘EE @) mfi‘ ‘W‘W o | (@) 2w = | e ?fi‘%@fiafl W‘ ¥ WA WRT | A e s | smefaenri ‘@?fiafifl = | Easice @ | Ferelt fearr | dom-ar | s el | i e wH | s e | - .
R | e TRt (w)mfmafia‘ ficets ol | ursfaeer wamE | R x 2u/t3y it farh. W (3) W s (@) @7 W?@a‘ Fetea fawtaEa | i | s (@) wi‘ | fermefter v 2 ] | TR A TTT STETERT T -E, UE 3o, R0RY/ATME R0, THRRIT = = e A W AR SR UHIGET ST 36 Yok W RO St e fon ax g e A i e sreeer R PP JCGIEATS TTehVT et 37911 T TG SR Wl I AW HedymI! e 39ered - 7
9. | AT tEAr | far w Egl | et atedt | fawsh ot | | [CHl ®) () | () () | 2 EcH aredl | 3. 30 Ut R022 | @edter | () wEeR e | afufm, R mmm]wafiwwflw-lmfifimfim A TR FAE | Avigd s | A R et et i | A wedt | et - l?h) IR a‘mur—i | frar weraE | fa. et X Ru/R% AT | FHE (s Edas TEHT YR FOT idrean wiw 3w | fawt fbma g | I % AL Seedfad e | (@) wdeR @R ) forspraTa. frite 30 ufiie 2028 Telt Tépar et @it Ferear | G ar o B B caicoy | UE) AAEE R [ o078 T HET .
& RS YT T STATERT AT <=2, et T — 30, Q0R%/AVTE R0, T 2233
4. A fEar g atart *.
Faw fapar fr | w© @) ® (3) fe. 30 ufirer 2002 it fepar gt " < s A-ATEGT W& fert.
A s febm x u/eRu AT i i 3w | Jectf detear fasrara.
() TR Sm-an s e | @) S fufrm, R (A fe. 30 ufiret 2022 st gt WERTEZ VI AT SRATERT 1T IR-a, T 30, 088/d9ME R0, T R]3F 9 T« Ecl () Fon-ar | et afdfa st | (@) wEeR @R - | feifen 30 ufiet 3022 st () el | fepar et miE e fowats fm x| mmaw s wren | /Ry A e | e A Y (3) T W | el e Eree (@) ma Soetfad | a2 () o g dear e e | s aafor | (@) weer s
(fiw)w(a)mfi‘fiwaoqfiwaufiw’t ool W | e feees wear fwen o | @ s fometenr 0 29 | Sitgetenr faeRormEn | ettt T - (@) FERR @R et qi('z%)zrém&mrfi mwflmffifiafiw&fiv () A | S 30 ufet 2022 Tf ¢ WERTE YITEA TS STETEIOT Wi AT-a, U 30, Q0%%/A9ITE R0, T 8333 w3 | mwamlen |t | w FE | ® | awmardfatar | sl et ) ®) ®) | [€) | () | () fberr wituer-cli fovar | [RuRy wiW (3) | wemw sl @ § wa o | | mi . aefad | smeer wpede @ A i | oo fawiarea | asTEe G aiefier forar i RifEd | xfor | 37 (cft) <t qten e e @ gt | (3T) W (3) Wl | T S | IR fcail | seclfaa were | (d) wEER SRR T T fawtoa fersl | feriich 30 ufirer 2022 el | e w2, | et S woa famror A fefemeren | HudEd faRe W@ | s (famy) s | IR HERTEIe AT gt e i | WA Al A 1 IUTH IR AR U T SAN-AR S UGS SR SeIe Yodh WAl MR el Sidter S at T Feled] ATl AR A e i e e i fow e SeigTeAte Sl oT s ST o Iel ST wedeh AGEHR g heaHmt H e e = foreeres e faarome HERTS HeAaiiaar HMf7aw, 2003 @1 TScieal FHE 0 =1 A% 2, 717 2 3o 7w 3 v faffiee dhetean werren fa. 3o ufirer 2022 ol e @9 @ feroers AT Aufere.
T I TSI SRV T -, G 30, 2082/A0T R0, T4 2333 Q AT-AT T . o IAE Y AT - o |wder | emdw | oomedh (v | e e *. feaim ‘wv)l K ; | v e fma ‘a:‘( (5 farstart \ | | ‘ | BEGE:S) | ® ® | ® o) o ® W‘ L T R0 WERTE VITHHA TSTU= STATERUT W R4, Ut 30, 0%%/A9T Ro, I 8333 — —— FINANCE DEPARTMENT Mantralaya, Mumbai 400 032, dated the 30t» April 2011.
NOTIFICATION MAHARASHTRA VALUE ADDES TAX ACT, 2002.
No.VAT 1511/C.R.57/Taxation-1.- In exercise of the powers conferred by sub-section (5) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mah IX of 2005), the Government of Maharashtra hereby subject to the conditions specified in column (5) against each class of dealers specified in column (2) of Schedule I and Schedule 11 appended hereto, provides for exemption of tax payable by the said dealers on their sales of liquor covered by entry 1, 2 and 3 of Schedule D appended to the Maharashtra Value Added Tax Act, 2002, to the extent specified in column (4) of the Schedules T and II against such sales specified in column (3) of the said Schedules.
Schedule 1 provides for exemption in respect of sales of aforesaid goods where such goods are purchased on or after the 1t May 2011.
Schedule T1 provides for exemption in respect of sales of aforesaid goods which were purchased on or before the 30th April 2011.
R IITH TG SRRV T AR-5, T 30, 209%/A9TE R0, THRIT 9% ——————
SCHEDULE-I | Sr. | Class or Class or Exemption Conditions | No. | classes of classes of L dealers sales .
e @ ®) @ ®) 1 Manufacturer of ‘ Sales of liquor | In excess of | (i) The claimant liquor holding | which are | the amount | dealer shall be Licence in PLL manufactured | arrived at by | registered dealer.
or CL-I or BRL | by the | applying the The claimant dealer appended to the | claimant | following shall mention the : relevant Rules | dealer. formula:- corresponding ~ MRP made under MRP X |along with sale price the Bombay 25/125 in the sale bills.
Prohibition Act, in respect of | 1949. sales mentioned in column 3.
2 Wholesaler of | (@) Sales of | Whole of tax | (i) The Claimant liquor holding License in FL-T or CL-IT appended to the relevant Rules made under the I Bombay | liquor which are purchased from the registered dealers on or after the 1st May 2011.
on sales mentioned in clause (a) in column
(3) of this | entry.
dealer shall be a registered dealer.
(i) If the taxes have been paid or have | become payable in respect of the purchases RR WEWTE YT TSUS FETIRT U AR-a, T 30, 088/39TE R0, T 2333 [ 5r Classor Classor | Exemption Conditions ‘ No. classes of classes of | | dealers sales @ | (2) 3) @ G | ‘Pro}nbmon Act, { corresponding to the | 1949, (b) Sales of | sales covered by | ; liquor which | In excess of | clause () of column 3.
| are brought | the amount | (ii)) The claimant ‘ | |or imported | arrived at by | dealer shall mention : | into the State | applying the | the corresponding ‘ | | | from outside | following MRP along with sales | the State by | formula:- | price in the sales bills | | the claimant | MRP X |, if the said sales are ‘ | dealer or | 25/125 covered by clause (b) i dispatched” to | in respect of | in column (3). | | him from | sales | | outside the | mentioned | State. in clause (b) |in column | (3 of this entry.
| | |3 Retailer of | Sales of | Whole of tax | (i)The Claimant ‘ | liquor holding | liquor which | on sales | dealer shall be a License in FL-IT | are mentioned registered dealer.
HERTZ YT AT SRTERVT HT AR, T 30, 088/A9 R0, THRIT 13 X Class or Class or | Exemption | Conditions I | No. classes of | classes of L dealers sales | | Lo @ @ @ ® | or FLBRIL or purchased ‘ in column () If the taxes have | CL/ FL/TODITI from | (3) of this been paid or have | or country | registered entry. become payable in | liquor Bar | dealers on or yespect of the | | holding license | after the 1+ | purchases in CL-III | May 2011. | corresponding to the ‘ appended to the | |sales covered by i relevant Rules column (3).
i made under the | | Bombay f Prohibition Act, | | | L L19a9.
|4 Restaurants (@) Sales of | In excess of | (i)The Claimant | and Hotels | liquor which | 20 per cent. | dealer shall be a having are purchased | of sale price | registered dealer. | gradation of 4 star or above 4 star holding Licence in FL- juts or E | appended to the | from the registered dealers on or after the 1st May 2011.
of sales mentioned in clause (a) in column
3.
(ii) If the taxes have been paid or have | become payable in respect of the purchases corresponding to the R¥ FERTE YITHHA YU FETHRT U AR-5, TIUe 30, 08%/A9ME R0, T 833 o Sr. Classor | Classor | Exemption | Conditions No. classes of classes of | | dealers sales N | o | @ | 2) | 3) @) | G) | T I | relevant Rules | (b) Sales of sales covered by | | made under the Bombay Prohibition Act,
1949.
liquor which are brought or imported into the State from outside the State by the claimant dealer or dispatched to him from outside the | State.
| In excess of.- | @) the } amount | arrived at by | applying the following formula:- MRP X 25/125 in respect of sales ‘ mentioned in clause (b) in column
(3), and @i1) 20 per cent. of sale | price of sales lof goods clause (a) of column 3).
WERTS T TS0 SHTERUT HIT AR-, et 30, 209%/49R R0, 71k £33 ™ i Sr. Class or Classor | Exemption Conditions | No. classes of | classes of dealers | sales B o ol @ @ @ & ; | mentioned ‘ in clause (5) | \ lin column i, - :‘ 3). ] 5 | Restauranis (@) Sales of |In excess of | (ifThe claimant dealer | and Hotels | liquor which | five per cent. | shall be a registered | having are purchased | of sale price | dealer.
gradation of 3 star or below 3 | star, clubs holding License in FL-IIT or FL- v E appended to the | Rules | or relevant made under the Bombay Prohibition Act,
1949.
from registered dealers on or after the 1st May 2011.
(b) Sales liquor which are brought or imported into the State from outside the State by the claimant dealer or of | | of sales mentioned in clause (a) in column 3).
In excess of - ()The amount arrived at by applying the following formula:- MRP X 25/125 in
(it) If the taxes have been paid or have become payable in respect of the purchases corresponding to the sales covered by clause (a) of column @). | R mwmmmmw-a,qfimao, Q0R%/ATITE R0, Tk R]3IF Sr. | Classor Class or Exemption | Conditions No. | classes of classes of dealers sales W @ e @ G dispatched to ‘ respect of ‘ him from | sales | outside the | referred to, | State. at () in | | column 3 i and
(ii) Five per cent. of sale price of sales | mentioned in clause (b) in column 3).
e:- A liquor dealer holding more than one Excise Licenses which fall into different entries mentioned above shall classify his turnover of sales in respect of each category of licences and avail the exemption mentioned against such sales in each of such entries.
T YT TS SFRTEUT T -1, e 30, Q0RY/ATITE R0, THRRIT %9
SCHEDULE-IT Sr. Class or Classor | Exemption Conditions | No. 1 classes of classes of ‘ . dealers | sales { L@ @ ) | B | Wholesaler of | Sales of liquor | In excess of | ()The Claimant | | |liquor holding | which are | the amount | dealer shall be a 3 i License in | purchased | arrived at by | registered dealer.
| FL-I or CL-II | from the | applying the | i) The = claimant | ‘ | appended to | registered ‘ following dealer shall mention | the relevant | dealers on or | formula:- the corresponding‘:
} Rules made | before the | MRP X | MRP along with sale | | under the | 30t April | 25/125 in | price in the sale bills. | | Bombay 2011. respect of | (i1i) The claimant | | Prohibition sales dealer shall be Act, 1949. mentioned in | entitled to claim setcolumn (3) of this entry.
off on purchases of liquor and packing material thereof purchased on or before the 30th April 2011 subject to the fulfillment of the condition (iv) below.
Q¢ WERTE JITEH TSI SETERUT WO ==, U 30, 0R%/3IT Ro, I R33F Class or Class or Exemption Conditions ] classes of classes of dealers sales 1 @ ® @ ®) :
| (i) The claimant | | dealer shall submit a statement of closing stock as on the 30t | April 2011 in the format appended to this Schedule to the | Joint Commissioner of Sales Tax (EIU) in Mumbai and respective Divisional | Joint Commissioner of Sales Tax (VAT Administration) in | rest of the | | Maharashtra by the 31t May 2011.
(v) If the claimant | dealer fails to submit | | the stock statement the set-off in respect TS YT YT SFRTHIRUT W IR-af, U 30, R0RR/AT 20, THR]FT 2% Sr. | Class or ‘ Classor | Exemption | Conditions No. | classesof | classes of | dealers sales | o T ) ) (3) (C) I ®) of the said stock shall be disallowed.
|2 | Retailer of |Sales of liquor License FL-II or FL- | BRI or CL/ | FL/TOD-IIT appended to the relevant Rules made under the Bombay Prohibition Act, 1949.
in liquor holding | which are purchased from the registered dealers on or before the 30t April
2011.
In excess of the amount | arrived at by applying the following formula:- MRP X 25/125 in respect of sales mentioned in column (3) of this entry.
Claimant shall be a | (@)The | dealer | registered dealer.
| (i) The dealer claimant shall be entitled to claim setoff on purchases of liquor and packing’ material thereof purchased on or before the 30t April 2011 subject to the fulfillment of the | condition (iii) below.
(iii) The dealer shall submit a claimant statement of closing stock as on the 30t | April 2011 in _the R0 WERTE VA TISTU STATHIRUT WITT SR-a, UHEl 30, R0R%/ATE Ro, Teh 333 Sr. | Class or Classor | Exemption Conditions No. | classes of classes of | dealers sales ‘ @ @ | 3) [CO N ®) | | format appended to this Schedule to the Joint Commissioner of Sales Tax (EIU) in { Mumbai and respective Divisional Joint Commissioner of Sales Tax (VAT | Administration) in rest of Maharashtra | by the 31t May 2011.
(iv) If the claimant dealer fails to submit the stock statement the set-off in respect of the said stock shall be disallowed.
3 Restaurants Sales of | Inexcess of - | ()The Claimant and Hotels | liquor which | (i) Amou | dealer shall be a having are nt arrived by | registered dealer.
| gradation of 4 | purchased applying the | (i) The claimant TR I T FETHOT W AR, Ut 30, Q0RY/AVTE R0, THRRIF R Sr. | Classor Classor | Exemption Conditions | No. | classes of classes of | | dealers N sales | | s :
Lo @ 3) | @ | ®) | star or above = from following dealer shall be | | | | 4 star holding | registered | formula entitled to claim set- | | Licence in | dealers on or | MRP*25/125 | off on purchases of | FL-III or E | before the | in respect of | liquor and packing | material thereof | appended to | 30% April | sales the relevant | 2011. mentioned in | purchased on or Rules made column 3 and | before the 30" April under the (i) Twenty | 2011 subject to the | Bombay per cent. of fulfillment of the | Prohibition sale price of | condition (iii) below.
Act, 1949, sales (i) The claimant | mentioned in | dealer shall submit a | column (3). statement of closing stock as on the 30™ April 2011 in the format appended to this Schedule to the Joint Commissioner of Sales Tax (EIU) in Mumbai and respective Divisional | ERS » HETTEE I AT STHTLIT T IR-3, T 30, 072/39TE Ro, T 2333 —— — ————— Sr. Class or Class or | Exemption Conditions No. classes of classes of | dealers sales | | L @ @ @ | ® | | Joint Commissioner | | of Sales Tax (VAT:
Administration) in ‘ | | rest of the | Maharashtra by the | ; 31%t May 2011.
-j (iv) If the claimant ! dealer fails to submit f | the stock statement } the set-off in respect } of the said stock shall | o be disallowed | | 4 Restaurants Sales of | In excess of - (i)The Claimant and Hotels | liquor which | (i) Amou | dealer shall be a having are nt arrived by | registered dealer.
| gradation of 3 | purchased applying the | (i)) The claimant star or below | from the | following dealer shall be 3 star, clubs | registered formula entitled to claim set- | holding dealers on or | MRP*25/125 off on purchases of | License before the | in respect of | liquor and packing 1 FL-III or FL- | 30t April | sales referred | material thereof HERTZ I AT AT WA TS, T 30, 088/ R0, MHRR3F 33 | Administration) in Sr. | Class or Classor | Exemption Conditions No. | classesof | classes of dealers sales 1 ol @ ® @ | ) T | IV or CL-IIT | 2011. to, in column w purchased on or lor B (3) and before the 30t April | appended to | (DFive per | 2011 subject to the the relevant cent. of sale | fulfillment of the Rules made price of sales | condition (iii) below.
under the veferred to, in | (i) The claimant Bombay column (3). dealer shall submit a | | Prohibition | statement of closing Act, 1949, stock as on the 30t April 2011 in the format appended to this Schedule to the Commissioner of Sales Tax (EIU) in Mumbai Joint and respective Divisional Joint Commissioner of Sales Tax (VAT rest of the Maharashtra by the | ST T AR, T 30, R0RY/ANTE 20, THRWIT ¢ Y WWW [sr [ Classor Class or | Exemption | Conditions No.| classesof | classes of | ‘ dealers __sales | L@ @ (3) 4) ®) 31t May 2011.
(iv) If the claimant dealer fails to submit the stock statement the set-off stock shall | disallowed.
| | | in respect of the said | | be Note:- A liquor dealer holding more than one Excise Licenses which fall into different entries mentioned above shall classify his turnover of sales in respect of each category of licences and avail the exemption mentioned against such sales in each of such entries.
Format Stock statement Details of goods held in stock at the close of business on the 30t April 2011 of goods specified in entry 1, 2 and 3 of Schedule D appended to the Maharashtra Value Added Tax Act, 2002.
Name of the dealer:- TIN:- Excise License No:- ST YT TS TS A A, U 30, 202%/ A0 R0, THRIIR R4 7 I | [ Sr. i Date of | Deseription | M.R.P. | Actual purchase price | | | | No. | purchase | ofgoods | (inRs) | | | Purchase | Tax (if charged | | price separately in invoice) @) 3) ) G) | ®) ‘ | | | Total | B By order and in the name of the Governor of Maharashtra,
0.C. BHANGDIYA Deputy Secretary to Government.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BYSHRI PARSHURAM JAGANNATH GOSAVI, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVI