Taxation of Liquor under MVAT Act-Notification u/s 41(5)

By | September 15, 2016

FINANCE DEPARTMENT
Hutatma Rajguru Chowk, Madam Cama Marg, Mantralaya,
Mumbai 400 032, dated the 6th September 2016

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT. 1516/CR-99/Taxation-1.—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, with effect from the 6th September 2016, amends the Government Notification, Finance Department, No. VAT. 1511/C.R.57/Taxation-1, dated the 30th April 2011, as follows, namely :—

In the said notification,—

1. In SCHEDULE I, appended to the said notification,—

(i)    In entry at serial No. 1, in column (5), after condition (ii), the following condition shall be added, namely :‑

“(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)    In entry at serial No. 2, in column (5),‑

(a)    in condition (ii), after the words, “If the taxes” the words, figures and brackets “calculated as per the formula given in column (4) of entry at serial No.1,” shall be inserted.

(b)    after condition (iii), the following conditions shall be added, namely,

“(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.”;

(iii) In entry at serial No. 3, in column (5),‑

(a)    in condition (ii), after the words, “If the taxes” the words, figures and brackets “at the first point of sale are calculated as per the formula given in column (4) of entry at serial No. 1”, shall be inserted;

(b)    after condition (ii), the following condition shall be added, namely,

“(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.”;

(iv)      In entry at serial No. 4, in column (5), in condition (ii), after the words, “If the taxes” the words, figures and brackets “at the first point of sale are calculated as per the formula given in column (4) of entry at serial No. 1”, shall be inserted.

(v)     In entry at serial No. 5, in column (5), in condition (ii), after the words, “If the taxes” the words, figures and brackets “at the first point of sale are calculated as per the formula given in column (4) of entry at Serial No. 1”, shall be inserted.

2. After the Format appended to the Schedule II, the following Certificates shall be added, namely :—

“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.

Authorized Signatory ….

Name:………………………….

Designation: ………………..

“CERTIFICATE ‘B’

[See sub-section (5) of Section 41 of the Maharashtra Value Added Tax Act, 2002]

(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.

Authorized Signatory …..

Name:…………………………..

“CERTIFICATE ‘C’

[See sub-section (5) of Section 41 of the Maharashtra Value Added Tax Act, 2002]

(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.

Authorized Signatory ….

Name:………………………….

Designation: ……………….

“CERTIFICATE ‘D’

[See sub-section (5) of Section 41 of the. Maharashtra Value Added Tax Act, 2002]

(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 itnder the Maharashtra Prohibition Ace.)

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.

Authorized Signatory ….

Name: …………………………
Designation…………………

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

R.D.BHAGAT,
Deputy Secretary to Government.

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