Law Updates

NOTIFICATION

FINANCE  DEPARTMENT
Mantralaya,  Mumbai 400 032, dated the 15^th January 2007

Maharashtra Value Added Tax Act, 2002.

No.VAT.1506/CR-67/Taxation-1.- In exercise of 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, being satisfied that it is necessary to do so in the public interest, hereby provides for grant of refund of the tax, to the Royal Consulate General of Saudi Arabia, at Mumbai, collected by any registered dealer on his sales  made to the said Consulate, during the period commencing on the 1^st June 2005 and ending on the 28^th February 2006, subject to the conditions specified below:-

Conditions :-

1. the goods are purchased from a Registered dealer for the use of said Consulate;

2. The price of goods purchased through a single  invoice is not less than Rupees fifteen  hundred;

3. The purchases are not of motor cars or their spare parts and accessories or of motor spirit;

4. The concerned officer of the Consulate, shall apply to the Joint Commissioner of Sales Tax (Adm), Nariman Point Division, Mumbai, to claim refund of tax paid on purchases within one month from the date of publication of the notification in the Official Gazette. The application shall be accompanied by the statement of purchases as specified in the Annexure to this notification and photocopies of purchase bills;

5. Refund shall be available only of taxes charged separately by such registered dealers.

ANNEXURE

Purchase Statement

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

SHASHANK MATHANE

Officer on Special Duty to the Government