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Law Updates |
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Notifications |
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FINANCE DEPARTMENT
Mantralaya, Mumbai 400 032, dated the 19th June 2003
NOTIFICATION@
Bombay Sales Tax Act, 1959.
No. STA.2001/CR-64/Taxation-2.— In exercise
of the powers conferred by sub-section (1) of section 41 of the
Bombay Sales Tax Act, 1959 (Bom. LI of 1959), the Government of
Maharashtra, hereby further amends* the Government Notification, Finance Department, No. STA.
1095/37/Taxation-2, dated the 22nd September 1995, being
satisfied that it is necessary so to do in public interest, as
follows, namely :—
In the Schedule appended to the notification,
in Group 'F' after entry 9, the following entry shall be added,
namely :—
| "10. |
Sales of honey by Mahabaleshwar
Madhotpadak Sahakari Society Ltd., Mahabaleshwar, during the
period commencing on the 1st April 1998 and ending on the
31st March 2001 (both days inclusive). |
Whole of tax |
(1) |
The claimant dealer has not collected any tax separately in
bill, cash memo and invoice issued to the customer. |
Government Notification, Finance Department No.
STA-2001/CR-64/Taxation-2, dated the 19th June 2003.". |
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(2) |
Notwithstanding anything contained in
column (3), if any tax has been paid or otherwise recovered
in respect of the said sales, then the exemption shall be
subject to the following conditions :— |
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(a) |
Where the tax is paid or recovered in
full, them no exemption shall be granted; and |
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(b) |
Where the tax is paid or recovered in part,
then the exemption shall be restricted to the extent of
unpaid tax. |
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By order and in the name of the Governor of Maharashtra,
A. R. DEORAS,
Under Secretary to Government.
| * |
This
notification was last amended by the Government
Notification, Finance Department, No. STA-1098/CR-11/Taxation-2, dated the
12th June 2003, published in
the Maharashtra Government Gazette, Extraordinary,
Part IV-B, dated the 12th June 2003. |
| @ |
Maharashtra Government Gazette, Extraordinary
Part IV-B, Page 707. |
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