Maharashtra Value Added Tax Rules, 2005
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Body 21A.

For the purpose of section 28A, the 'fair market price' shall be determined, in the manner specified in column (5) of the Table hereunder, in respect of the class of dealers specified in column (4) for the sale of commodities specified in column (2) of the said Table,-

Table

Sr.No.	Description of the commodities	Schedule Entry	Class of dealer	Fair market price
(1)	(2)	(3)	(4)	(5)
1	Foreign liquor as defined, from time to time, in rule 3 (6) (1) of the Bombay Foreign Liquor Rules, 1953, excluding wine.	D-1	Manufacturer	50 per cent, of maximum retail price (MRP)
2	Country liquor as defined in rule 2 (e) of the Maharashtra Country Liquor Rules, 1973.	D-2	Manufacturer	50 per cent, of maximum retail price (MRP)
3	Wines, as defined, from time to time, in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953.	D-3A		50 per cent, of maximum retail price (MRP)
4	(a) (i) Liquor imported from any place outside the territory of India, as defined from time to time in rule 3(4) of the Maharashtra Foreign Liquor (Import and Export) Rules, 1963.	D-3	Importer	50 per cent, of maximum retail price (MRP)
	(ii) Liquor brought into the State of Maharashtra, from, 'Exporting Place' as defined from time to time in rule 3(5) of the Maharashtra Foreign Liquor (Import and Export) Rules, 1963.	D-1
	(b) (i) Wine, imported from any place outside the territory of India, as defined from time to time in rule 3(4) of the Maharashtra Foreign Liquor (Import and Export) Rules, 1963.	D-3A
	(ii) Wine brought into the State of Maharashtra from 'Exporting Place' as defined from time to time in rule 3(5) of the Maharashtra Foreign Liquor (Import and Export) Rules, 1963.