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FINANCE DEPARTMENT
Mantralaya, Mumbai 400032, dated the 21st January 2008
Maharashtra Value Added
Tax Act, 2002.
No.
VAT.1507/CR-93/Taxation-1.—In exercise of powers conferred by sub-section
(5) of section 8 of the Maharashtra Value Added Tax Act, 2002(Mah.IX of
2005), and in supersessin of the Government Notification, Finance
Department, No.VAT-1505/CR-192/Taxation-1, dated the 19th April
2007 the Government of Maharashtra hereby with effect from 1st
February 2008, exempts the class of classes of sales, specified in column
(2) of the Schedule appended hereto, from payment of tax in excess of four
per cent of the sale price subject to the conditions and restrictions, if
any, specified in column (3) of the said Schedule
Schedule
SR No
(1) |
Class or Classes of Sales
(2) |
Conditions
(3) |
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(1) |
Sales by registered dealer excluding the
sale of motor spirits covered by entry No.5 to 10 of Schedule-D
appended to the Act, -
(a) to a registered
dealer being a electric power generating company as defined in the
Electrickty Act, 2003, or
(b)to a registered
dealer holding a licence for transmission of electricity under the
Electrickty Act, 2003, or
(c) to a registered
dealer holding a licence for distribution of electricity under the
Electricity Act, 2003
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(i) The
Goods Purchased shall be used in the generation transmission or
distribution of electrticity
(ii) The
authorized officer of the Organisation referred to in column (2),
shall by the end of April, furnish a Statement of Account of
purchases effected in the immediate preceding financial year, in the
proforma appended to this order.
(iii) The
purchasing Organisation referred to in column (2) shall be certified
by the Joing Commissioner of Sales Tax (Registration), Mumbai, in case
of dealers registered in Mumbai and in all other cases by the
concerned Joint Commissioner of Sales Tax (VAT Administration), on
application and the said certificate shall be liable for cancellation
on breach of any of the conditions. |
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(2)
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Sales by a registered dealer excluding the sale of motor spirits
covered by entry No.5 to 10 of Schedule-D appended to the Act,--
(a) to the Mahanagar Telephone Nigam
Limited, or
(b) to the Bharat Sanchar Nigam Limited,
or
(c) to
any telephone service provider, holding a licence granted under the
Indian Telegraph Act, 1885 (13 of 1885) of Indian Wireless Telegraphy
Act 1933 (17 of 1933) To establish, maintain and operate:-
(i) telephone
sertices upto the subscriber’s terminal connection. Or
(ii) national
long distance service network, or
(iii) Internationl
long distance service network,or
(d) to the Telecom Infrastructure
provider who has been granted registration certificate by the
Department of Telecommunications, as infrastructure Provider
Category-1 (1P-I).
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(i) The goods purchased shall be used by
the purchaser in the generation, transmission, distribution or
reception of telecommunication signals.
(ii) The Authorized officer of the
organisation referred to in column (2), Shall by the end of April,
furnish a Statement of Account of purchases effected in the immediate
preceding financial year, in the Proforma appended to this order.
(iii) The Purchasing Organisations
referred to in the column (2) shall be certified by the Joing
Commissioner of Sales Tax ( Registration), Mumbai in case of dealers
registered in Mumbai and in all other cases by the concerned Joint
Commissioner of Sales Tax (VAT Administration) on application aand the
said certificate shall be liable for cancellation on breach of any of
the conditions. |
Note.—A
dealer having his principal place of business in Mumbai shall furnish the
Statement of Accounts to the Joint Commissioner of Sales Tax
(Registration) and in any other case to the Joint Commissioner of Sales
Tax (VAT Administration), having jurisdiction over the principal place of
business of the dealer.
PROFORMA
Statement of Account of Purchases in Financial Year.................
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Sr. No. |
Name and address of the supplier |
TIN of the supplier |
Total Gross Value of goods purchased in
the year. |
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CERTIFICATE
The purchases effected by
the Organization of which I am authorized signatory, are indicated in the
statement given above. The information given therein is from the books of
accounts maintained by the Organization for the Financial Year ………………The
above information is correct and complete and it also tallies with the
books of accounts of the said Organization.
Signature……………………
Name and Designation……...
Place:………………. ………………………………
Dated:……………….
Organization………………...
By order and in the name of the
Governor of Maharashtra,
SHASHANK MATHANE,
Deputy Secretary
to Governmetnt. |
