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 amends Government Notification, Finance Department, No.VAT-1507/ CR-41/ Taxation -1, dated the 25th June 2007, as follows, namely:-
In the Schedule appended to the said notification, in Part (i), in column (3), -
(1) In condition (i), after the words "Rupees Eight Thousand Two Hundred" the following words shall be added, namely:-
"and in the case of the Federal Republic of Germany where the price of goods purchased through a single invoice, shall not be less than Rupees Five Thousand Six Hundred." ;
(2) After condition (vii), the following condition shall be added, namely :-
"(Viii) (a) In the case of Federal Republic of Germany, --
(i) the refund shall not be available in respect of food stuff and tobacco products.
(ii) the refund on the personal purchases of diplomats shall not exceed Rupees Thirty Three Thousand Six Hundred per Financial year.
(b) In the case of Singapore, the refund shall not be available on the purchases made for personal use of diplomats other than Cooking Gas".
By order and in the name of the Governor of Maharashtra.