Sales Tax Review

June  2007

Important Trade Circulars

TRADE CIRCULAR

No. SR. D.C. (A& R) / Adm -3 / Noti./2007/ 9 

Gentlemen/Sir/Madam, 

The State Government has issued a notification referred to at serial no (3) above, in supresession of the earlier notification No. VAT-1505/CR-192/Taxation-1 dated the 30^th December 2006, and has withdrawn the concession earlier given towards purchases by the to Central and State Government by notification at (1) and (2) above. The concession given to other purchasing organizations as per notification referred to at (2) above is continued.

2. The condition at serial No.(iii) in the notification dated 19^th April 2007 provides that the purchasing organisation referred  to in column(2) of the notification shall be certified  by Commissioner on application and the said certificate shall be liable for concellation on breach of any of the conditions.

3. Some queries have been received in view of the said conditions as to whether the purchasing orgainsation which has already received certificate as per earlier notification will be required to obtain a fresh certificate under the amended notification.

4. It is clarified that all purchasing orgainsations who have obtained certificate as per provision of earlier notification will be required to obtain a fresh certificate under the amended notification. Where an orgainsation was holding  a certificate under the old notification , the new certificate under the amended notification will be issued with effect from 1^st May 2007.

5. This circular cannot be made use of for legal interpretation of provisions of law as it is clarifictory in nature. If any members of the trade has any doubt, he may refer the matter to this office for further clarification.

6. You are requested to bring the contents of this circular to the notice of the members of your association.

Yours faithfully,
(Sanjay Bhatia)
Commissioner of Sales Tax
 Maharashtra State, Mumbai.