Gentlemen/Sir/Madam,

This office had issued a Trade Circular dated 30th September 2005 as quoted at Reference No.2 above regarding grant of administrative relief in respect of lease of copyright of cinematographic films including video films under the Maharashtra Sales Tax on the Transfer of Right to Use Any Goods for Any Purpose Act, 1985.

2. As per paragraph 7(iii) of that circular the condition for availing the Administrative relief is to enclose proof to the effect that the registration under the Maharashtra Value Added Tax Act, 2002 was obtained prior to 30th September 2005.
    

3. As per Government Resolution dt. 18th October 2006 quoted above at Ref. No. 1, the date of registration for eligibility to avail of the administrative relief has been extended to 31st October 2005.
    

4. In view of this Government Resolution, the administrative relief will be available if the registration is obtained, on or before 31st October 2005.
    

5. The other conditions and directions specified in the Trade Circular No. 18T of 2005 dated 30-9-2005 shall continue to apply to the dealers desirous of availing of the benefits of the Adm. relief.
    

6. This circular cannot be made use 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.
    

7. 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.