NOTIFICATION No. VAT-1507/CR-41/Taxation-1.- Dated the 25th June 2007
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) and in supersession of the Government Notification, Finance Department, No.VAT-1505/CR-376/Taxation-1, dated the 24th February 2006, 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, subject to the conditions specified against each of them in column (3) of the said Schedule:-
Schedule
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(ii) 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 every quarter .
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(Note: The benefits to the diplomatic authorities shall be available from the date of commencement of their office.)
(viii) the benefits shall be relating to transactions effected on or after 1st June 2007.
(viii)If the purchases are for construction and renovation of Embassy properties located in New Delhi, then the purchases shall be made with the approval of the Ministry of External Affairs, Government of India .
Annexure
Purchase Statement
(Rs.)
By order and in the name of the Governor of Maharashtra,