NOTIFICATION No. VAT-1505/CR-166/TAXATION-1, Dated 1st June, 2005
In exercise of the powers conferred by sub-section (1) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby provides for grant of refund of the tax collected by any Registered dealer on his sales made to the diplomatic authorities and international bodies or organisations mentioned in column (2) of the Schedule appended hereto, to the said authorities and bodies or organisations , subject to the conditions referred against each of them in column (3) of the said Schedule.
SCHEDULE
(ii) The price of goods purchased through a single invoice shall not be less than Rupees fifteen hundred
(iii) The said Organisation shall apply to the Joint Commissioner of Sales Tax (Administration), Nariman Point to claim refund of tax paid on its purchases. within one month of the end of quarter of the year.
(iv) The said organisations shall submit statement of purchases as specified in the Annexe to this notification
(v) The statement shall be supported with photocopies of purchase bills on the basis of which refund of tax is to be claimed.
(vi)Refund shall be available only of taxes charged separately by such registered dealers
(vii) Any infirmity in the grant of refund is liable to be corrected by appropriated adjustments at the time of grant of the next refund
(iii) In respect of Diplomatic officers stationed at New Delhi, purchases by the officers effected during their visit to any part of this State and made with the approval of Ministry of External Affairs, Government of India, New Delhi for construction and/or renovation of Embassy Properties at new Delhi alone are eligible for refund of tax
( iv) In respect of officers at serial numbers (27) to (30) the sale to the said officers is by a Registered dealer out of the goods imported by him from any place outside India and kept in custom bond
(v) The purchases are not of motor cars or their spare parts and accessories or of motor spirit.
(vi) In respect of consulate of the Republic of Poland at Mumbai, purchases shall be of following goods:-
1. Building material for repairing and renovation of the office and residential flats owned by the said Consulate.
2. Gas (L.P.G.)
3. Radio and Television including antennas.
4. Computer Equipments
5. Photographic equipments.
6. Video Camera
7. Alarm Systems at office and residential flats owned by the said consulate.
(vii) The said concerned officer of the Authority, body or organisation shall apply to the Joint Commissioner of Sales Tax (Adm.), Nariman Point to claim refund of tax paid on purchases within one month of the end of each quarter of the year. The application shall be accompanied by the statement of purchases as specified in the Annexe to this notification and photocopies of purchase bills.
(ix) Any infirmity in the grant of refund is liable to be corrected by appropriate adjustments at the time of grant of the next refund
Annexure
Purchase Statement