MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION
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Body Notification No. A-3-103-05-1-V(80), Dated 14th December, 2006

In exercise of the powers conferred by Section 16-A of the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002) and Section 10 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), (hereinafter referred to as the Entry Tax Act), the State Government, hereby, exempts the class of dealers specified in column (1) of the Schedule below, from the operation of the provisions of Section/Rules specified in column (2), in respect of the cases specified in column (3), subject to the restrictions and conditions specified in column (4) of the said Schedule :

SCHEDULE

Class of dealers

Section / Rules

Period

Restrictions and conditions subject to which exemption is granted

(1)

(2)

(3)

(4)

Dealers, other than those who are eligible to avail of the facility of exemption from/deferment of payment of tax under any notification issued by Commercial Taxes Department, Government of Madhya Pradesh for granting concession to Industrial units-

(1) whose yearly gross turnover did not exceed Rs. 40 lakhs, and

(2) who had dealt exclusively in tax free and/or tax paid goods during the year.

Section 27 of the Madhya Pradesh Commercial Tax Act, 1994 (No. 5 of 1995) (Commercial Tax Act) and the Rules made thereunder.

Pending cases for the years 2004-05 and 2005-06 under the Commercial Tax Act, Central Sales Tax Act, 1956 (No. 74 of 1956) (Central Act) and the Entry Tax Act.

1. No tax evasion has been detected in respect of the relevant year and previous year.

2. The tax and interest, if any, payable have been paid by the dealer.

3. No amount is due for payment under the Commercial Tax Act, the Tax Act against the dealer.

4. An application in the appended form along with an affidavit is submitted to the appropriate assessing officer up to 31st January, 2007.

5. 5% of such dealer to be selected on sample basis in the manner decided by the commissioner, shall be assessed.

6. The intimation of acceptance of the application shall be send to the dealer other than those selected as per para-5. The intimation shall be deemed to be an order of assessment for the purpose of the Act.

7. The exemption under the Central Act shall be subjected to the condition of furnishing of prescribed declaration.

APPENDIX

(Application under C.T.D. Noti. No. A-3-103-05-1-V(80), dated 14.12.2006)

To,

The Assessing Officer,

....................................

With reference to the requirements made by CTD Notification No. A-3-103-05-1-V-(80), dated 14.12.2006, I hereby submit the following particulars :

1.	Assessment Year
2.	Act
3.	Name and address of the dealer
4.	Registration Certificate No. (if any)
	(i) under MPCT Act
	(ii) under CST Act
5.	Gross Turnover
6.	Brief description of goods
	(i) Tax payable
		Calculation chart be enclosed
		(Declarations be enclosed if not already furnished)
	(ii) Interest (if any)
8.	Details of payment of tax and interest shown in serial No. 7
	(Copy of challans (if any), other than those submitted along with returns, be enclosed)

I, hereby, solemnly affirm that the above statements are true to the best of my knowledge and belief and that during the year .............. I have exclusively dealt in tax free and/or tax paid goods and also that no amount is due for payment under the Commercial Tax Act, the Central Sales Tax Act and the Entry Tax Act.

Place .............	................................................
Date ..............	Seal and signature of the dealer

* Act-wise details be given.

AFFIDAVIT

[As per provisions of Notification No. A-3-103-05-1-V(80), dt. 14.12.06]

Before Assistant Commercial Tax Officer

................................................... (Circle)

................................................... (Place)

I, ........................................................ (Name of the Deponent) S/o .............................. Resident of .................................... A Director / Partner / Proprietor of M/s. .......................... Hereby solemnly affirm and state on oath as under :

1.	Name and address of the dealer	....................................................
2.	Registration Certificate Nos. / TIN	....................................................

3.	That we are dealing in the following goods :
	1 ......................................................
	2 ......................................................
	3 ......................................................
4.	That we are not eligible to avail the facility of exemption / deferment from payment of tax under any notification issued by Commercial Taxes Department, Government of Madhya Pradesh for granting concession to industrial units.
5.	That during the year ............... We have dealt exclusively in tax free and/or tax paid goods. Our gross turnover during the said year has been Rs............ Lacs.
6.	That no tax evasion has been detected in respect of the year ......... and the previous year.
7.	That the tax and interest, if any, payable have been paid by us.
8.	That no amount is due against us under the MPCT Act, CST Act or the Entry Tax Act.
9.	The requisite declaration forms have already been submitted / are being submitted herewith.
10.	That the information furnished in the Application filed by us as per Notification No. A-3-103-05-1-V(80), dt. 14.12.06 is true and correct to the best of our knowledge and belief.

(Deponent)

Verification

I ........................................ (Name of the Deponent) do hereby verify that the contents of pars 1 to 10 are true and correct of the best of my knowledge and belief.

Signed and verified this day of .................................... 2006.

(Deponent)

* Strike out whichever is not applicable.