GOVERNMENT OF MAHARASHTRA FINANCE DEPARTMENT Mumbai: 29 th April 2011 NOTIFICATION No. VAT 1511/CR 57/ 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 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 D appended to the Maharashtra Value Added Tax Act, 2002, to the extent specified in column of the said Schedules. Schedule I provides for exemption of aforesaid goods where such goods are purchased on or after 1st May Schedule II provides for exemption in respect of sales of aforesaid goods which were purchased on or 30th April SCHEDULE-I Sr No. Class or Classes of Dealers Class or Classes of Sales Exemption Condition 1 Manufacturer of Liquor holding license in PLL or CL-I or BRL appended to the relevant Rules Prohibition Act, Sales of Liquor which are manufactured by the claimant dealer. amount arrived at by mentioned in column 3 The claimant dealer shall mention the corresponding MRP along with sale price in the sales bills. 2 Wholesaler of Liquor holding license in FL- I or CL-II appended to the relevant Rules Prohibition Act, (a) Sales of liquor which are purchased (b) Sales of liquor which are brought or imported into the State from outside the State by the claimant dealer or dispatched to him from outside the State. Whole of tax on sales (a) in column of this entry amount arrived at by (b) in column of this entry clause (a) in column (iii) The claimant dealer shall mention the corresponding MRP along with sale www.vatinfoline.com - 1 -
price in the sales bills, if the said sales are covered by clause (b) in column 3 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 Sales of liquor which are purchased from the Whole of tax on sales mentioned in column of this entry column 4 Restaurant and gradation of 4 star or above 4 star holding license in FL-III or E appended to the relevant Rules made under the (a) Sales of liquor which are purchased (b) Sales of liquor which are brought or imported into the State from outside the State by the claimant dealer or dispatched to him from outside the State. In excess of 20 percent of sale price of sales mentioned in clause (a) in column In excess of - (i) the amount arrived at by (b) in column and clause (a) of column (ii) 20 percent of sale price of sales of goods mentioned in clause (b) in column 5 Restaurant and gradation of 3 star or below 3 star, clubs holding license in FL- III or FL IV or E appended to the relevant Rules made under the (a) Sales of liquor which are purchased (b) Sales of liquor which are brought or imported into the State from outside the State by the claimant dealer or In excess of five percent of sale price of sales mentioned in clause (a) in column In excess of - (i) the amount arrived at by www.vatinfoline.com - 2 -
dispatched to him from outside the State. clause (a) of column referred to at (b) in column and (ii) Five percent of sale price of sales (b) in column 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 Sr No. Class or Classes of Dealers Class or Classes of Sales Exemption Condition 1 Wholesaler of Liquor holding license in FL-I or CL-II appended to the relevant Rules Sales of liquor which are purchased amount arrived at by 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 of liquor and packing condition (iv) below. (iv) The claimant dealer shall www.vatinfoline.com - 3 -
(v) If the claimant dealer fails to 2 Retailer of Liquor holding license in FL-II or FL-BR-II or CL/ FL/TOD -III appended to the relevant Rules Sales of liquor which are purchased amount arrived at by mentioned in column 3 of this entry (ii) The claimant dealer shall be of liquor and packing condition (iii) below. (iii) The claimant dealer shall (iv) If the claimant dealer fails to 3 Restaurant and gradation of 4 star or above 4 star holding license in FL-III or E appended to the relevant Rules Sales of liquor which are purchased In excess of - (i) amount arrived at by mentioned in column and (ii) Twenty percent of sale price of sales mentioned in column (ii) The claimant dealer shall be of liquor and packing condition (iii) below. (iii) The claimant dealer shall www.vatinfoline.com - 4 -
4 Restaurant and gradation of 3 star or below 3 star, clubs holding license in FL-III or FL IV or CL III or E appended to the relevant Rules (a) Sales of liquor which are purchased In excess of - (i) Amount arrived at by referred to in column and (ii) Five percent of sale price of sales referred to in column (iv) If the claimant dealer fails to (ii) The claimant dealer shall be of liquor and packing condition (iii) below. (iii) The claimant dealer shall (iv) If the claimant dealer fails to 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. 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:- www.vatinfoline.com - 5 -
TIN:- Excise License No.:- Sr. No. Date of Purchase Description of Goods M.R.P. (in Rs.) Actual Purchase Price Purchase Price Tax (if charges separately in invoice) (1) (2) (4) (5) (6) Total By order and in the name of the Governor of Maharashtra O.C. BHANGADIA Deputy Secretary to Government www.vatinfoline.com - 6 -