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O R D E R

Finance Department
Mantralaya, Mumbai 400 032, dated the 27^th July 2006.

Maharashtra Value Added Tax Act, 2002.

No. VAT- 1505/178/Taxation -1.-- In exercise of the powers conferred by sub-section (3B) of section 8 of the Maharashtra Value Added Tax Act, 2002 (Mah IX of 2005), the Government of Maharashtra, hereby with effect from 1^st August 2006 exempts from payment of whole of the tax the classes of sales, specified in column (2) of the Schedule appended hereto, subject to the conditions and restrictions specified in column (4) of the said Schedule.

SCHEDULE

Sr. No.

Class or Classes of Sales

Extent of Exemption

Conditions

(1)

(2)

(3)

(4)

1.

Sales by the Canteen Stores Department or the Indian Naval Canteen Services to,-

(a) the Unit Canteens run by the officers of the Armed Forces of India or the families of the deceased personnel,

(b) the dealers certified by the Canteen Stores Department or, as the case may be, the Indian Naval Canteen Service as canteen contractors,

(c) the Members of the Armed Forces of India,

of the goods listed in the price list published periodically by the Chairman, Board of Administration, Canteen Stores Department or the General Manager, Indian Naval Canteen Services except those specified in the Appendix hereto.

Whole of Tax

The goods purchased are for resale directly or through canteens any where within the territory of India to the members of the Armed forces of India at the prices fixed by the Government of India

2.

Sales by,-

(a) the Unit Canteen run by the officers of the Armed forces of India or the families of the deceased personnel ,

(b) the dealers certified by the Canteen Stores Department or the Indian Naval Canteen Service as canteen contractors,

to the members of the Armed forces of India at prices fixed by the Government of India, of goods listed in the price list published periodically by the Chairman, Board of Administration, Canteen Stores Department or the General Manager, Indian Naval Canteen Services except those specified in the Appendix hereto.

Whole of Tax

The goods purchased are for resale directly or through canteens any where within the territory of India to the members of the Armed forces of India at the prices fixed by the Government of India.

Explanation:- For the purposes of this order the expression “Members of the Armed Forces of India” shall include ex-servicemen, the family members of the deceased personnel of the Armed Forces and the employees of CSD, on production of the identity cards issued by the respective service head-quarters.

Appendix

1	Country liquor, as defined in Maharashtra Country Liquor Rules, 1973.
2	Foreign liquor as defined from time to time, in rule 3(b) (1) of the Bombay Foreign Liquor Rules, 1953.
3	All kinds of industrial and commercial receptacles to keep food or beverages hot or cold including urns, casseroles and components, parts and accessories thereof.
4	Cinematographic equipments including cameras, projectors, sound recording and reproducing equipments, lenses, films and film strips, cinema carbons required for use therewith and components, parts and accessories of any of them and cinema slides.
5	Photographic and other cameras and enlargers, lenses, papers, films and plates required for use therewith and components, parts and accessories thereof and photographic prints, whether mounted, framed or otherwise.
6	Domestic and industrial electrical and electronic appliances that is to say cooking ranges, microwave ovens, washing machines and vacuum cleaners and components, parts and accessories of any of them.
7	Other industrial electrical and electronic appliances such as grinders, mixers, blenders, irons, hair driers, shavers, heaters, hot plates, toasters, boilers, ovens not being microwave ovens, geysers and components, parts and accessories of any of them but excluding domestic grinders, mixers, blenders and irons.
8	All kinds of electric fans, air curtains, air circulators and exhaust fans and components, parts and accessories of any of them.
9	Television sets, television cameras, television receivers, television monitors, antennas and components, parts and accessories of any of them.
10	Close circuit television sets, video televisions, video monitors and projectors, video cameras, video cassettes and players video compact disc and players and components, parts and accessories of any of them.
11	Electronic systems, instruments (apparatus) and appliances other than those covered elsewhere and components, parts and accessories of any of them.
12	Sound transmitting equipments including telephones, Pagers, cellular phones, car and mobile phones loudspeakers, record changers and components, parts and accessories of any of them.
13	Wireless reception instruments and apparatuses and radio gramophones, radios and transistors and components, parts and accessories of any of them.
14	Air conditioning plant including air-conditioners and air-coolers and components, parts and accessories thereof.
15	Refrigeration plants and all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, bottle coolers, walk-in coolers and components, parts and accessories of any of them.
16	Motor Vehicle.
17	Goods covered by Schedule B and Schedule D appended to the Act.

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

SHASHANK MATHANE
Officer on Special Duty to Government.