In exercise of the powers conferred by sub-section (5) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby subject to conditions specified in column (5) against each class of dealers specified in column (2) of Schedule I and Schedule II appended hereto, provides for exemption of tax payable by the said dealers on their sales of liquor covered by entry 1, 2 and 3 of schedule B appended to the Maharashtra Value Added Tax Act, 2002, to the extent specified in column (3) of the said Schedules.
Schedule I provides for exemption in respect of sales of aforesaid goods where such goods are purchased on or after 1st May 2011. Schedule II provides for exemption in respect of sales of aforesaid goods which were purchased on or before the 30th April 2011.
SCHEDULE-I
MRP X 40/140
in respect of sales mentioned in column 3
(iii) The claimant dealer shall incorporate a Certificate 'A' appended to this notification as a declaration with respect to the sales in column (3) of this entry in the sale bills issued by him.
(ii) If the taxes calculated as per the formula given in column (4) of entry at serial No.1,have been paid or have become payable in respect of the purchases corresponding to the sales covered by clause (a) in column (3)
(iii) The claimant dealer shall mention the corresponding MRP along with sale price in the sales bills, if the said sales are covered by clause (b) in column (3)
(iv) The claimant dealer effecting sales as per clause (a) of column (3), shall incorporate a Certificate 'B' appended to this notification as a declaration with respect to the sales in column (3) of this entry in the sale bills issued by him.
(v) The claimant dealer effecting sales as per clause (b) of column (3), shall incorporate a Certificate 'C' appended to this notification as a declaration with respect to the sales in column (3) of this entry in the sale bills issued by him.
Explanation:- If MRP is not applicable to a particular sale, then, it shall be calculated as per the relevant rules framed under the Bombay Prohibition Act, 1949 for similar goods sold in the State wherein State Excise Duties are applicable.
in respect of sales mentioned in clause (b) in column (3) of this entry
(ii) If the taxes at the first point of sale are calculated as per the formula given in column (4) of entry at serial No. 1 have been paid or have become payable in respect of the purchases corresponding to the sales covered by column (3)
(iii) The claimant dealer shall incorporate a Certificate 'D' appended to this notification as a declaration with respect to the sales in column (3) of this entry in the sale bills issued by him.
(ii) If the taxes at the first point of sale are calculated as per the formula given in column (4) of entry at serial No. 1 have been paid or have become payable in respect of the purchases corresponding to the sales covered by clause (a) of column (3)
in respect of sales mentioned in clause (b) in column (3) and
(ii) 20 percent of sale price of sales of goods mentioned in clause (b) in column (3)
(ii) If the taxes at the first point of sale are calculated as per the formula given in column (4) of entry at Serial No. 1 have been paid or have become payable in respect of the purchases corresponding to the sales covered by clause (a) of column (3)
(i) the amount arrived at by applying the following formula:-
in respect of sales referred to at (b) in column (3) and
(ii) Ten percent of sale price of sales mentioned in clause (b) in column (3)
Note: A liquor dealer holding more than one Excise Licenses which fall into different entries mentioned above shall classify his turnover of sales in respect of each category of licenses and avail the exemption mentioned against such sales in each of such entries.
SCHEDULE-II
MRP X 25/125
in respect of sales mentioned in column 3 of this entry
(ii) The claimant dealer shall mention the corresponding MRP along with sale price in the sales bills.
(iii) The claimant dealer shall be entitled to claim set-off on purchases of liquor and packing material thereof purchased on or before the 30th April, 2011 subject to the fulfillment of the condition (iv) below.
(iv) The claimant dealer shall submit a statement of closing stock as on the 30th April 2011 in the format appended to this Schedule to the Joint Commissioner of Sales Tax (EIU) in Mumbai and respective Divisional Joint Commissioner of Sales Tax (VAT Administration ) in rest of the Maharashtra by the 31st May, 2011.
(v) If the claimant dealer fails to submit the stock statement the set off in respect of the said stock shall be disallowed.
(ii) The claimant dealer shall be entitled to claim set-off on purchases of liquor and packing material thereof purchased on or before the 30th April, 2011 subject to the fulfillment of the condition (iii) below.
(iii) The claimant dealer shall submit a statement of closing stock as on the 30th April 2011 in the format appended to this Schedule to the Joint Commissioner of Sales Tax (EIU) in Mumbai and respective Divisional Joint Commissioner of Sales Tax (VAT Administration ) in rest of the Maharashtra by the 31st May, 2011.
(iv) If the claimant dealer fails to submit the stock statement the set off in respect of the said stock shall be disallowed.
(i) amount arrived at by applying the following formula:-
in respect of sales mentioned in column (3) and
(ii) Twenty percent of sale price of sales mentioned in column (3)
(i) Amount arrived at by applying the following formula:-
in respect of sales referred to in column (3) and
(ii) Five percent of sale price of sales referred to in column (3)
Format
Stock Statement
Details of goods held in stock at the close of business on the 30th April 2011 of goods specified in entry 1, 2, and 3 of Schedule D appended to the Maharashtra Value Added Tax Act, 2002.
Name of the dealer:-
TIN:-
Excise License No.:-
(in Rs.)
"CERTIFICATE 'A'
[See sub-section (5) of Section 41 of the Maharashtra Value Added Tax Act, 2002]
(Declaration by a manufacturer of liquor holding License in PLL or CL-I or BRL appended to the relevant Rules made under the Maharashtra Prohibition Act.)
I/We hereby declare that the taxes in respect of sales evidenced by this invoice are collected separately as per formula given in column (4) of entry at Serial No. 1 of Schedule I of the Government Notification, Finance Department, No. VAT. 1511/C.R.57/Taxation-1, dated the 30th April 2011, issued under the Maharashtra Value Added Tax Act, 2002.
"CERTIFICATE 'B'
(Declaration by a Wholesaler of liquor holding License in FL-I or CL-II appended to the relevant Rules made under the Maharashtra Prohibition Act.)
I/We hereby declare that the sale evidenced by this invoice is in regard to the goods that have been taxed, at the first point of sale in the State after MRP is made applicable, as per formula given in column (4) of entry at Serial No. 1 of Schedule I of the Government Notification, Finance Department, No. VAT. 1511/C.R.57/ Taxation-1, dated the 30th April 2011, issued under the Maharashtra Value Added Tax Act, 2002.
"CERTIFICATE 'C'
(Declaration by an importer not holding License in respect of liquor sales under relevant rules made under the Maharashtra Prohibition Act.)
I/We hereby declare that taxes in respect of the sales evidenced by this invoice are collected separately as per formula given in column (4) of entry at Serial No. 2 of Schedule I against clause (b) of column (3) in respect of sales mentioned in the said clause (b) of the Government Notification, Finance Department, No. VAT. 1511/C.R.57/Taxation-1, dated the 30th April 2011, issued under the Maharashtra Value Added Tax Act, 2002.
"CERTIFICATE 'D'
(Declaration by a Retailer of liquor holding License in FL-II or FL-BR-II or CL/FL/ TOD-III or country liquor bar holding License in CL-III appended to the relevant Rules made under the Maharashtra Prohibition Act.)
I/We hereby declare that the sale evidenced by this invoice is in regard to the goods that have been taxed, at the first point of sale in the State after MRP is made applicable, as per formula given in column (4) of entry at Serial No. 1 of Schedule I of the Government Notification, Finance Department, No.VAT. 1511/C.R.57/Taxation-1, dated the 30th April 2011, issued under the Maharashtra Value Added Tax Act, 2002.
By order and in the name of the Governor of Maharashtra,
O.C. BHANGADIA
Deputy Secretary to Government