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WUlaTURHe — ae Aeaatie a sifu, 2008 (Root, ay Far. §) aan RE et aT Wier (4) are wT ATE serretar ant Fest, WETS TR aE, aT feat siteetea srydt-oe a ore wa ein (9) are fasts emaraien abana cai merere, yecafirer a aware, oo? a stsctear arya $s 7 andter tet, aig g anf ag-2 mtr @ Tat —Betavery ree ae sear aT, OI 30, Rotel TE Ro, TS REA ‘waren ei (9) aR te Pee ay aa (4) eee aden afer as aah ow o a ear ate (x) met aE are RN Spi: eer aie: ae va Bet aT. ahh fates aie ¢ ote, Fanar cartes weewere srt atte Hes area fasta aera see ow ora arte. ae ate ffi se fe es son aegis sparta a a are ar ew [5 | ercwertear eae ee) mace fe tah | | iat | [eo eo @ w a sian, tet ected | aera unt cme werden, | oer teh Brae sen ict att ft ste | vee | steerer Feet vere fri fe | cere fear x et hat stemee arn | | sows met sete ser ert aa | rhea aaa. “ree. eae Ree a ar aw stares, toe | ch fer eerie | eh sr) art ger | sich ome | aero, wea amen eet ee eaters e ‘rents ated | ie wert [exon fen fat | stewed earn | (a) dere | ater e sen went | mrarh e | serene ot ase | sree | er eteager ere eT STATE MUTATE, et Bo, LOREAL Roy TH LAAT i a Com | ammsish fait ait | LL tert sf eo e@ | o_ © oO [a 1 Se aemeibes | re vaca ace rat | me feat fet | ela) we eG) eer oe x (te aon wT AS (H) Tt vaeladen mend) inant ds (a) anfaw aed feat | me aetinn teat | at siete ‘ara tee area | fant feet | | cr ei ‘aoc a er ey ar) 4 | ween eke | fiona tat we fen aie | sen det cree as | | nor | de fear a) | een ant | | | esta cert | | wer emt | | | mt frees | | | | exer | | YS WE eR ae @) we ae) Ge) ote ad cares, rave | oR fe rene | (@) met ses | legs or || eet gare | Hite “ee Port ee | se seem ance | orem | freien ze | Ga) =H (@) md fra ateten ate den | zeker, ae) arses fem | wee fe sein der Seca rer | (a) enree ame | cbse at aston re | sent tae | wet eae rer | aaefeaine te tater wre Be (area fiver re | etd fear | rete ore) | aren ete,vl « Rien - ee GOR Cae |e @) ae ge) Ga) ee eT] Teg ee ToT STAT MET UTE, CAAT Go, Yoye/AMTE to, WH CA [sreearar fear feet [ge eet fraiche tat Qa @ o arian aed | wma! | a wat sem | acer fe | (ea) wore frais een reat | rer oenbe | fx 2, tei. ator mart wi (3) ai ais | | a. 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AUT Ro, wk Rea oo ae arate artrdt fret ta ___ | a | mc) @ oe pet ae fe ef t Ga) ea a | | aa remem ert [ae waneer caer | oe Pe eee encemeioecet! i er ed | ies, neve | Sear el | oraeitearne dn. | step eee cre ere wr |e ar wah mise | or 5 aretetcemm- | Gm) ake arm seer Seema | fete a ot got ae ferme x ata | Be eg tor | Sider ein a et | eras fn ra | areiiag idea | arden pat (ea) ohn ee | core | (a) rice wae | fete 9 ot Zot | sree frees eT fexen fren vied facet arte fete sieges (Gare) ort fer sere om aa eke feos fate ae a Gz sere) wares 3 3 sererin eee, (a) zeae ae. | ot free wast | fo wae we ierg eee To reTATTT MOAT, Wt 30, RoR Ro, REAR sword de | (ay set sect | 2 Gs) eh pen here weg tel | ero fertera | se are. oxen eet) erie waren | a) a (9) mk | Fete a her aot to | | seeten meme | sete Fres raat | | faxes fat | feuten ze eis i ang | secfcortar ine | sfevigar smut sect cara | ar cette | a ata | weitere: | (ee) ake at va | (ow) sane | est 40 wie zoe ot@ see eo eT TAT Ee, aaa Fea ear aman ntatt|_ fateh ata oue/aurrer to, 0883 @ @ @. @ ear aie eat wee € en | [et air cram ei ari | ae Pere fen it acta sar cl (Gia) as) ‘seat sere fiadton fae | fesetton 4 2x, aati eo smivesron pet ceed ee eet se (fe) a gi ere v3 Gi) eee ome Terie a0 ee aot ht | arate Fre: raat | fer ore | | sted foro | yeied ferier ager (fore) or “acs eg ea edt ator fae fastest eget (@e WaT) aE out clara aa. Gro ae ee at fore wart feet | aR tt a me 5eT| 2 wan rene eee ae a Em es et eer ain ae sg ate aon aon ae reer eat wef aaron ere fate sere rem arent sar fea an ih aR erm ae seTaL aa. mo fers ero frerrat saree erie fue, 2003 a chem Sa er a2, a @ ar aig a ate deter tere fe. ao int zoned ae ee eee ERAT atewearer err Tne area MIT TEA, Wier 3o, ORR Reto, THs ee si. wine, rei i, ; 8to. rere er era arerarzar MIT UTE, Ue Ho, Roee/ ATTEN eo, TH EAE FINANCE DEPARTMENT Mantralaya, Mumbai 400 032, dated the 30% April 2011 NOTIFICATION MAIARASHTRA VALUE ADDES TAX ACT, 2002, NoVAT 1511/C.R.57/Taxation-1.- In exercise of the powers conferred by sub-section (6) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mah IX of 2005), the Government of Maharashtra hereby subject to the conditions specified in column (6) against each class of dealers specified in column (2) of Schedule I and Schedule II appended hereto, provides for exemption of tax payable by the said dealers on their sale of liquor covered by entry 1, 2 and 9 of Schedule D appended to the Maharashtra Value Added Tax Act, 2002, tothe extent specified in column (4) of the Schedules Land II against such sales specified in column (3) of the said Schedules. Schedule I provides for exemption in respect of sales of aforesaid goods where such goods are purchased on or after the I May 2011 Schedule II provides for exemption in respect of sales of aforesaid goods which were purchased on or before the 30" April 2011,rarer ere era arora area, fier Bo, voRe/rTa to, WHEAT Sr. No. Class or classes of dealers _o 1 iquor holding Licence in PLL or OL-I or BRL appended to the Rules relevant made under the Prohibition Act, 1949, Bombay ameecemee cf SCHEDULE-1 Class oF | classes of sales [eons manutd ly the hinane dealer, of Wholesaler liquor holding License in Flel or CL-ll appended to the (@) Sales of liquor which are purchased from the. registered B)_ 4) Manufacturer of Sales of liquor | In excess of (i) Exemption — Sa orarern a the amount dealer applying the | The claimant dealer corresponding MRP following mention formula: MRP 25/125 X | along with sale price in the sale bills in respect of sales mentioned in column 3, : Whole of tax The shall Claimant be | rogistered dealer. @ on sales | dealer a mentioned in clause (a) | (ii) If the taxes have in column | been paid or have relevant Rules | dealers on or | (3) of this | become payable in made under the | after the 1* | entry, | respect of the Bombay | May 2011. purchasesRe Maree wera ertaa srerareoT NTT ATT, Ee 40, LoRe AUT Ro, Te; RTT Class or | Exemption classes of eale Ssales (nee eee Bae Prohibition Act correrponding to the 19H. 0) Sales of sales covered by | ee eee are bro | the amount |i) ‘The claimant or imported | arrived at by | dealer shall mention from outside the claimant following | MRP along with sales formuia:- | prea in tho sale bil | ‘MRP | if the said sales are dealer or | 25/125 covered by clause (6) | | ispatched' to | in respect of | in column (3). | sales | outside the | mentioned in clause (b) in column (@) of this entry. | [him from State. 3 | Retailer [Whole of tax | (The Claimant liquor hotding | liquor which |on sales | dealer shall be a Liconse tioned | registered dealer,reg Te TT ETAT MUTATE A, UAL Bo, VORR/AITTE RO, THRASH No. classes of classes of a es _@ | og mm ee FL-BR-II or purchased in column | (ii) If the taxes have “cL FLTOD.IIL from | @ of this been paid or have | or country | registered | entey, | become payable in Tiquor Bar | dealers on or respect ofthe holding license | after the 1* purchases | in CLA) May 2011, | corresponding to the || appended to the | sales covered by | relevant Rules column (3). rade under the | Bombay | | Prohibition Act, | | 1949. 4 [Restaurants | (@) Sales of | In excese of | (/The Claimant and Hotels| iquor which | 20 per cent, dealer shall be | having. are purchased | of sale price | registered dealer. | star or above 4) registered | mentioned | been paid or have star holding | dealers on or | in clause (a)| become payable in | | [isto in rue |atar tie «|i coma rome ct the | | I or E) May 2011. . purchases |__| appended to the - corresponding to the6 TENE, TT Tra eeTATEUT MOT ATE, UAT 90, ORR/ AUTEN Ro, TH RT Sr. No. La @ relevant Rules (b) Sales of | sales covered by made under the | Kiquor which clause (a) of column Bombay are brought | In excess of- | (3) | Prohibition Act, | or imported | () the | | 1949. into the State | amount | from outside | arrived at by the State by | applying the the claimant | following | ealer or | formulas- | “dispatched to MRP =X | | him from | 25/125 in | outside the | respoct of State sales mentioned in lause (6) in column (ana i) 20 per | : price of sales ot gotseT Te era STATE HTT ATE, YALE Bo, VORA RO, THAT eh ‘Class or | Exemption ‘onditions classes of classes of L dealers | __sales 1) @ | @ | | mentioned in clause (b) in columa |__| @)._ 5 Restaurants (a) Sales of In excess of | ())The claimant dealer | and Hotels | liquor which | five per cent. | shall be a registered | | | having are purchased | of sale price | dealer. | star or below 3 | registered | mentioned | been paid or have gradation of 3 | from of sales | (fi) If the taxes have star, clubs | dealers on or | in clause (@) | become payable in [holding License | after the 1*| in column | respect of the | in FLAU or FL: | May 2011. | (3), purchases. Vv or E/(b) Sales of | Inexcess of,- | corresponding to the appended to the | liquor which | (The sales covered by [ee epee nate sit eeere (meee cee tec made under the | or imported | arrived at by | @ | | Bombay into the State | applying the Prohibition Act, | from outside | following 1949, | the State by | formula: | the claimant MRP x dealer or | 25/125 _inmere; nerr arora arearear Meare a, fet Go, ZoRe/ ANTE to, TH LIER = a = Sr. Class or Class or | Exemption Conditions No. classes of _classes of dealers sales _ a a. @ | __@) i @ | | Aispatched to | respect of him from | sales outside the | referred to, State. at) in | column 8 | and | Gi) Five per cent. of sale | price of sales mentioned | in clause @®) in column 3). eh "= A liquor dealer holding more than one Excise Licenses which fall into different entries mentioned above shall classify his turnover of sales in respect of each category of licences and avail the exemption mentioned against such sales in each of such entries.greg TR TATA RTT MOET ATE-A, HET Bo, PORV'ATTI LO, MHEG RS SCHEDULE. Se) Glas oF Exemption | Conditions | No. classes of y 2 3) | fayeetles 5) 1 Wholesaler of | Sales of liquor |In excess of | (i)The Claimant liquor holding | which are | the amount | dealer shall be a| | | aicense in| purchased | arrived at hy | registered dealer. | FL-I or CL-II | from the | applying the (ii) The claimant | appended to| registered | following desler shall mention the relevant | dealers on or | formula:~ the corresponding | Roles made before the [MRP X| MRP along with sale Junder the | 30% April | 25/125 in| price in the sale bills | Prohibition sales | dealer shall be mentioned in| entitled to claim aot column (3) of} off on purchases of | this entry. | tiquor and packing | “Bombay 2011 respect of | (ii) The claimant | material thereof | purchased on oF | | before the 30 April | | 2011 subject to the [fulfillment of the PET condition Gv) betowe_|[se] | No. | rarer are era STATE TUTE, eer Zo, POR ATT CO, MH NAT | Class or Exemption | Conditions classes of | tales | | | (iv) The claimant | dene sa ma 2 | statement of closing | | stock as on the 30% | | April 2011 inthe | format appended to this Schedule to the | Joint Commissioner | of Sales tax cL) in [Mumbai and respective Divisional Joint Commissioner | of Sales Tax (VAT Administration) in | rest ofthe. Maharashtra by the 31" May 2011 | @) If the claimant dealer fails to submit the stock statement | 7 | the set-off in respect |greg TR AT STATA TE UTE-a, HT Ro, VOR ATET LS, THAT St. Classor | Class or - | Exemption | Conditions | No] clansesof | classes of | | dealers ll | 2 | a 5 | | of the said stock shal le fo be disallowed 2 | Revaiter of [Stes of guor | ia excow of| (The Claimant Tiquor holding | which are | the amount | dealer shall be a License in| purchased arrived at by | registered dealer. | FLII or FL-| fromthe | applying the | (i) The claimant dealer shall be entitled to claim set- | BRAI or CL/| registered | following || FLTOD-IT | dealers on or | formula:- appended to before the} MRP ——X/off on. purchases of | the rolevant 30% April | 25/125 im | Kiquor and packing Rules made | 2011. respect of material thereof under the sales purchased on or| Bombay mentioned in | before the 30% April || Prohibition ealumn (8) of | 2011 subject to the | Aet, 1949. thisentry. | fulfilment of the (iii) ‘The claimant dealer shall submit @ statement of closing | stock as on tho 304 condition (ii) below. April_2011_in_ theco | Sr. al greg TC eT STATE TATE YLT go, ZoeR/aTE to, HAA Class or | ‘Exemption Class oF classes of dealers 2 classes of sales | __(4) _|_@)_| ~ Conditions format appended to this Schedule to the Joint of Sales Tax (EIU) in | Commissioner Mumbai and respective Divisional Joint Commissioner | of Sales Tax (VAT | Administration) | rest of Maharashtra | by the 81* May 2011. Gv) If the claimant dealer fails to submit the stock statement | the set-off in respect of the said stock shall | be disallowed. Restaurants and — Hotels, having gradation of 4 ‘of | In excess of - @ Sales | liquor which Amou purchased nt arrived by applying the (The dealer Claimant shall be a rogistered dealer. The @ claimant,erg TT TER TNT TT AEA, AT 29, BOR ATEN Ro, MHRA T | Cla Glass oF | | Exemption | Conditions classes of | classes of dealers les. a ee | 3) — a) ) a) star or above | from following | dealer shall be | 4stor holding | registered | formula _ entitled to claim set- Licence in FLIM or E appended to the relevant, | Rules made [under the | Bombay Prohibition Act, 1949. dealers on or | MRP*25/125 | off on purchases of before the | in respect of liquor and packing | | 308 Apri | ates material thereof | 2011 mentioned in | purchased on or | | column and | before the 30% Apel | (ii) Twenty | 2011 subject to the | | per cent. of | fulfillment of the sale price of | condition (ii) below. sales Gi) The claimant mentioned in | dealer shall submit a | column (3), | statement of closing stock as on the 30% April 2011 in the format appended to “this Schedule to the [Joint Commissioner | of Sales Tax (EIU) in | Mumbai and respective Divisional88 Miter meer roves srerareor ur area, Uf 30, 2oee/aaTTE to, 5 Rea. Sr.) Class or No. classes of dealers | Joint Commissioner | of Sales Tax (VAT | Administration) in ret ofthe | Maharashtra by the | lay 31 May 2011 | | | (iv) If the chimant | dealer fails to submit the stock statement | | Che setoff in respect | | of the said stock shall | | cee sale 4 | Restaurants | Sales of | Inexcessof- | (The Claimant and — Hotels | liquor which (i — Amou | dealer shall be a | License in| before the | in respect of / liquor and packing having | ae at arid by | ried dese gradation of 3| purchased applying the | (fi) The claimant | |r or beow | fom the| folowing | desler shall be | 3 nar, dabe| coger [formula ented tain ot noting | dealers ono | MRDW2525 [oft on purhane of | | | LPL or Fl: | 30% April | sales referred | material thereof |eT WORE oT TATE wT UTE A, HT Bo, BORAT RO THREE Sr.) Glass or Class or | Exemption Conditions No. | classes of classes of sales dealers WV or chat | 2011 to, in column | purchased on or or b (@)and before the 30 Apri || appended to Gi)Five per | 2011 subject to the | || the relevant | cont, of sale | fulfilment of the | | | Rates made price of sales condition (i) below. | under the | referred to, in (iii) The claimant | | Bombay column (3). dealer shall submit a Prohibition statement of closing | Act, 1949. | eter as on the aoe April 2011 in the format appended to | thin Schedule 10 the | Joint Commissioner | of Sales Tax (BIU) in Mumbai and respective Divisional Joint Commissioner of Sales Tax (VAT Administration) in rest ofthe | Maharashtra _by the |he Tee ea ae TT ATE, WAH Be, ORLA Ro TE AERT Sr. | Class or Class or ——— ee | Exemption Conditions | No.| classes of | classes of | [o | Sdeatere | “Sales _ @ @® | @ | 31" May 2011. | 6 te detec | | dealer fails to| | submit the stock statement the set-off | in respect of the said | | | stock shall be | poten | disallowed. | ‘Note:- A liquor dealer holding more than one Excise Licenses which fall into different entries mentioned above shall classify his turnover of sales in respect of each category of licences and avail the exemption mentioned against such sales in each of such entries, Format Stock statement Details of goods held in stock at the close of business on the 30" April 2011 of goods specified in entry 1, 2 and 8 of Schedule D appended to the Maharashtra Value Added Tax Act, 2002. Name of the dealer:- TIN: Excise License No:Tg TA TTA STATATET HOTA A, We 30, eee! ATT Ro TRG Be Sr. Dateof | Deseription | MRP. Actual purchase p No. | purchase | _ of goods | Guns | Purchase: Tax (if charged price separately in invoice) By order and in the name of the Governor of Maharashtra, 0.C, BHANGDIYA Deputy Secretary to Government. (ON BEHALE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND, PUBLISHED BYSHR! PARSHURAM JAGANNATR GOSAVL, PRINTED. AT “GOVERNMENT CENTRAL PRESS. 2-4. NETAMT SUBMASH ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF COVERNMENT PRINTING, STATIONERY AND PUBLICATIONS21.A, NETAIT SUBHIASH ROAD, CHARNI ROAD, SUMBAI 00 008, DITOR : SHRI PARSHURAM SNGANNATH GOSAVI