FINANCE DEPARTMENT
Mantralaya, Mumbai 400 032, dated the 30th November 2006
Maharashtra Value
Added Tax Act, 2002.
No.
VAT-1506/CR-135-B/Taxation-1. – In exercise of the powers conferred by
clause (b) of sub-section (4) of section 41 of the Maharashtra Value
Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra
hereby with effect from 1st April, 2005 exempts, from payment
of whole of tax, the class or classes of sales, specified in column (2)
of the schedule appended hereto, subject to the conditions specified in
column (3) of the said schedule.
SCHEDULE
|
Sr. No.
|
Class or Classes
of Sales
|
Conditions
|
|
1 |
2 |
3 |
|
1.
|
Sales at retail
outlet of motor spirits, other than aviation turbine fuel and
aviation gasoline. |
(i) The
sales should not be made to any oil company mentioned in the
notification issued for the purposes of clause (a) of sub-section
(4) of section 41.
(ii)
The retail outlet should not be owned by any oil company.
(iii)
The selling dealer shall not claim set-off under any rule in respect
of the corresponding purchases of motor spirits. |
By
order and in the name of the Governor of Maharashtra,
SHASHANK MATHANE,
Officer on Special
Duty to Government
