Law Updates

 FINANCE DEPARTMENT
Mantralaya,  Mumbai 400 032, Dated the 27th April,2006.

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

        No. VAT-1506/CR-60/Taxation –1.--  In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra, hereby with effect from the 1st May 2006, amends, Schedules A and C appended to the said Act, as follows, namely:-
 

       In the Maharashtra Value Added Tax Act, 2002,---

1. In Schedule A,--–

1. for entry 9A, the following entry shall be substituted, namely:-

"9A.	(a)	Paddy, rice, wheat and pulses in whole grain, split or broken form;	-do-";
	(b)	the flour of wheat and rice including atta, maida, rawa and suji whether sold singly or in mixed form;
	(c)	the flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,

sold during the period from 1st May 2006 to 30th September 2006.

2. for entry 51, the following entry shall be substituted, namely:-

"51.	(i)	Papad except when served for consumption;	-do-";
	(ii)	Gur;
	(iii)	Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
	(iv)	Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
	(v)	Coconut in shell and separated kernel of coconut, other than copra;
	(vi)	Solapuri chaddars;
	(vii)	Towels;
	(viii)	Wet dates,sold during the period from the 1st May 2006 to 30th September 2006.

2. In Schedule C,--

1. in entry  20, in column (2),

1. for the word "rice" the words "Paddy and rice" shall be substituted;

2. for the figures, letters and word "1st April 2006", the figures, letters and word "1st October 2006" shall be substituted;

2. in entry 37, in column (2), for the figures, letters and

   word "1st April 2006", the figures, letters and word

   "1st October 2006"  shall be substituted;
    

3. in entry 40, in column (2), for the figures, letters and word "1st April 2006", the figures, letters and word  "1st October 2006"  shall be substituted;
    

4. in entry 91, in column (2), in clause (b), for the figures, letters and word "1st April 2006", the figures, letters and word  "1st October 2006"  shall be substituted;
    

5. in entry 106, in column (2), in clause (b), for the figures, letters and word "1st April 2006", the figures, letters and word  "1st October 2006"  shall be substituted;
    

6. for entry 108, the following entries shall be substituted, namely:-

"108.	(a)	Dry fruits including raisins, currants and wet dates;	-do-
	(b)	Tea in leaf or powder form including instant tea,	-do-

sold during the period from the 1st May 2006 to 30th September 2006

"109.	Papad, except when served for consumption sold on or after 1st October 2006.	-do-".

 By order and in the name of the Governor of Maharashtra,

   Shashank Mathane

Officer on Special Duty to the Government