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Sales Tax Practioners' Association of Maharashtra

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Law Updates

Notification

FINANCE DEPARTMENT
Mantralaya, Mumbai 400032, dated the 1st February 2008.

Maharashtra Value Added Tax Act, 2002.

No. VAT- 1507/CR-4/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 amends, Schedule A, C and D appended to the said Act, as follows, namely:-

In the Maharashtra Value Added Tax Act, 2002,—

I.

in Schedule A,—

 

In entry 28, in column (2), for the words
“Human blood and human blood plasma”
the words, “Human blood and components and products thereof” shall be substituted;

 -do- -do-
       
II. in Schedule C,—    
  1. for entry 58, the following entry shall be substituted, namely:-    
    “58 (a) Kerosene oil sold through the Public Distribution System; -do-  
      (b) LPG for domestic use sold on or after 18th April 2006” -do-  
             
  2.

In entry 107, in sub entry (11),-

   
    (a)

clause (f) shall be deleted.

   
    (b)

In the Explanation, for the brackets, letters and word “(a) to (f)” the brackets, letters and word “(a) to (e)” shall be substituted;

   
             
III.

In Schedule D, in entry 4, in column (2), for the words “molasses and rectified spirit”, the words “molasses, rectified spirit, absolute alcohol and extra neutral alcohol” shall be substituted.

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

SHASHANK MATHANE
Deputy Secretary to Government.

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