MVAT Amendment VAT Notification

anthony (Finance) (7918 Points)

11 July 2011  

 

FINANCE DEPARTMENT

Mantralaya, Mumbai 400 032, Dated the 20th June 2011 

    NOTIFICATION 

THE MAHARASHTRA VALUE ADDHD TAX ACT, 2002. 

No.VAT-1511/CR-56/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-1, dated the 5th November 2009, as follows, namely : — 

In the SCHEDULE of the said notification —

(1) in Part (I), in column (3), for condition (vii), the following condition shall be substituted, namely : — 

“(vii) The purchases effected on or after the 1st February 2008 not being purchases of spare parts or accessories of motor vehicle and motor spirit.”;

 (2) in Part (II) —

(a) in entry 1, in column (3), for condition (vii), the following condition shall be substituted, namely :- 

“(vii) The purchases effected on or after the 1st February 2008 not being purchases of spare parts or accessories of motor vehicle and motor spirit.” 

(b) in entry 2, in column (3), for condition (vii), the following condition shall be substituted, namely:- 

“(vii) The purchases effected on or after the 1st February 2008 not being purchases of spare parts or accessories of motor vehicle and motor spirit.”. 

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

O.C.BIIANGADIYA,

Deputy Secretary to Government