In exercise of the powers conferred by section 9-A of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the State Government, hereby, makes the following amendments in this department's Notification No. F.A-3-41-2009-1-V (35) dated 27th January, 2010, namely :-
AMENDMENTS
1. In the said Notification, in the table, in column (2),- ,.
(i) against serial numbers 1 and 2, for the words and figure "Rupees 20/- per Cubic Metre", the words and figure "Rupees 35/- per Cubic Metre" shall be substituted.
(ii) against serial number 3, for the word and figure "Rupees 1/- per square feet", the words and figures "Rupees 2 and paise 50 per square feet " shall be substituted.
(iii) against serial numbers 4 and 5, for the words and figure "Paise 50 per square feet", the words and figures "Rupees 1 and paise 50 per square feet" shall be substituted.
(iv) against serial number 6, for the figure and words "50 paise per square feet", the words and figures "Rupees 1 and paise 50 per square feet" shall be substituted.
(v) against serial numbers 7 and 8, for the figure and words "25 paise per square feet", the words and figures "Paise 75 per square feet" shall be substituted.-
2. This amendment shall be deemed to have come into force from 1st April, 2015.
By order and in the name of the Governor of Madhya Pradesh,
(Ravindra Kumar Choudhary)
Deputy. Secretary
Government of Madhya Pradesh
Commercial Tax Department
INSTAVAT COMMENT
Above mentioned notification read as under:
Notification No. F-A-3-41-2009/1/(v)(35) Dated 27th January, 2010
In exercise of the powers conferred by section 9-A of the Madhya Pradesh VAT Act, 2002 (No.20 of 2002), (hereinafter referred to as the Act), the State Government, hereby fix, in respect of the class of goods specified in column (1) of the table below, the amount of tax payable on the sale or purchase on the basis of volume or measurement as specified in column (20, subject to the terms and condition specified in column (3) of the said table:-
TABLE
2. The return in Form 10 as prescribed under the Madhya Pradesh Vat Rules, 2006 shall mutatis mutandis apply to the registered dealer selling the goods specified in Column (1)
3. For the purpose of Sub-Section (2) of Section 5 of the Act, the turnover shall be equal in twenty times the amount of tax calculated on the basis of volume or measurement as specified in column (2)
By order and in the name of the Governor of Madhya Pradesh.