Notification regarding entry C-12 -Bidy and D-12-MVAT

FINANCE   DEPARTMENT

Madam Kama Road, Hutatma Raj guru Chowk, Mantralaya, Mumbai 400 032, dated the 25th April 2012.

 

NOTIFICATION

 

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

 

No.VAT.1512/CR-55/ 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 2012, amends SCHEDULES C and D appended to the said Act, as follows, namely :—

 

In the Maharashtra Value Added Tax Act, 2002,—

(1) In SCHEDULE C, for entry 12, the following entry shall be substituted, namely:—

"12 (a).	Beedi leaves	5%
(b)	Beedi	5%.".

 

(2) In SCHEDULE D, in entry 12, for the words, figures and letters, “but excluding Beedi and those to which entry 45A of SCHEDULE A applies” the following shall be substituted, namely:—

 

"but excluding,

(a) unmanufactured tobacco when sold in packets under brand name and

(b) those to which entry 45A of SCHEDULE  A, and sub-entry (b) of entry 12 of SCHEDULE C applies.".

 

 

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

 

 

O. C. BHANGDIYA,

Deputy Secretary to Government.