HISTORY
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Body NOTIFICATION No. VAT- 1505/192/Taxation -1. Dated 28th July, 2006.

In exercise of the powers conferred by sub-section (5) of section 8 of the Maharashtra Value Added Tax Act, 2002 (Mah IX of 2005), the Government of Maharashtra, hereby exempts, with effect from 1st August 2006, the classes of sales, specified in column (2) of the schedule appended hereto, from payment of tax in excess of four per cent, 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

Sales of goods by a Registered dealer to,-

(a) The State Government,

(b) The Central Government,

(d) a Registered dealer holding a licence for transmission of electricity under the Electricity Act, 2003, for use in transmission of electricity,

(e) a Registered dealer holding a licence for distribution of electricity under the Electricity Act, 2003, for use in distribution of electricity,

(f) the Mahanagar Telephone Nigam Limited,

(g) the Bharat Sanchar Nigam Limited,

(h) any telephone service provider, holding a licence granted under the Indian Telegraph Act,1885 and the Indian Wireless Telegraphy Act,1933.

Explanation:-(i) The expression "State Government" used in the notification shall not include autonomus bodies like Zilla Parishad, Gram Panchayat, Municipal Corporation, University, any Statutory Corporation or any other Semi Government concern.

Explanation:-(ii) The expression "Central Government" used in this notification shall not include Canteen Stores Department or Indian Naval Canteen Services Department

In excess of four per cent

(i) The authorized Officer of the organisation referred to in column (2), by the end of April shall furnish to the Commissioner a Statement of account of purchases effected in the immediate preceeding financial year, in the given proforma.

(ii) The value of goods in an invoice (excluding tax) shall not be less than Rs. five thousand.

(iii) The goods so purchased shall not be resold.

(iv) In respect of clauses (f), (g) and (h) from column (2), the goods purchased are meant to establish, maintain and operate telephone services up to subscribers terminal connections.

(v) The purchasing Organisations referred to in column (2) shall be certified by the Commissioner on application and the said certificate shall be liable for cancellation on breach of any of the condition.

PROFORMA

Statement of Account of Purchases in Financial Year................

Sr.No.	Name and address of the Supplier	TIN of the Supplier	Total Value of goods purchased in the year

Certificate

The purchases effected by the Organisation of which I am authorized signatory are indicated in the statement given above. The information given therein is from the books of accounts maintained by the organisation for the Financial Year................. The above information is correct and complete.

Place ----------------	Signature-----------------------------------
Dated----------------	Name and Designation--------------------
	Organisation--------------------------

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