Sales Tax Review

May  2007

Important Trade Circulars

No.VAT/Notification/1006/110/Adm-3 

Gentlemen/Sir/Madam,

                    The State Government has issued a Notification dated the 30^th 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.

2. 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’. 

3. Queries had been received from the Trade as to which of the products listed in the Notification were, ‘Motor Spirits’ and which products are ‘ Other Petroleum Products’.  It was clarified by the Trade Circular No. VAT/Notifications/1006/110/Adm-3, dated 15.3.2007 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’.  It was also clarified that this clarification will stand till the corrigendum is published.

4. The State Government has now issued a Corrigendum Notification dated the 15^th March 2007.  This Corrigendum Notification makes it clear that the products at Sr.No.s 1 to 6 in the notification dated 30^th November 2006 are Motor Spirits and the products at Sr.No.s 7 to 12 are ‘Other Petroleum Products’.

5. 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.

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

                                                 Yours faithfully,
(Sunil  Soni.)
 Commissioner of Sales Tax
Maharashtra State,
Mumbai.