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No.VAT/Notification/1006/110/Adm-3
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Trade Circular No. 24 T of 2007 |
Mumbai
Dt
: 15.03.2007 |
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| Sub: |
Corrigendum to the Notification of ‘Motor
Spirit’ and ‘Petroleum Products’.
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Ref: |
Notification No.VAT-1506/CR-135/Taxation-1
dated the 30th November 2006. |
Gentlemen/Sir/Madam,
The State Government has issued a Notification dated
the 30th November 2006 in exercise of the powers available to it
under section 41(4) of the Maharashtra Value Added Tax Act, 2002. Under this
Notification, certain products have been notified to be Motor Spirits and other
Petroleum Products.
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The Notification
as it stands lists these products together without making it clear as to
which of these products are ‘Motor Spirits’ and which are ‘Other Petroleum
Products’. A draft corrigendum has already been submitted by the Sales Tax
Department to the State Government for separating the list of products showing
‘Motor Spirits’ separately from ‘Other Petroleum Products’.
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Queries have been
received from the Trade as to which of the products listed in the Notification
are, ‘Motor Spirits’ and which products are ‘ Other
Petroleum Products’. It is hereby clarified that the products at Sr. Nos. 1
to 6 in the said Notification are Motor Spirits and the products at Sr. Nos. 7
to 12 are ‘Other Petroleum Products’. This clarification will stand till the
corrigendum is published.
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This circular cannot be made use of for legal
interpretation of provisions of law, as it is clarificatory in nature. If any
member of the trade has any doubt, he may refer the matter to this office for
further clarification.
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You are requested to bring the contents of this
circular to the notice of all the members of your association.
Yours faithfully,
(B.C.KHATUA.)
Commissioner of Sales Tax
Maharashtra State, Mumbai. |
