MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION
-

Body Notification No. : FA-3-50/02/1/V(32), Dated 30th October, 2007

In exercise of the powers conferred by section 16-A of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) read with secton 17 of the Madhya Pradesh Commercial Tax Act 1994 (No. 5 of 1995) (hereinafter referred to as the Commercial Tax Act) 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 section 27 of the Commercial Tax Act and the Rules made there under in respect of the cases specified in column (2) subject to the restrictions and conditions specified in column (3) of the said schedule.

SCHEDULE

Class of dealers

Period

Restrictions and conditions subject to which exemption is granted

(1)

(2)

(3)

All registered dealers, other than the following class of dealers -

1. The industrial units who are eligible to avail of the facility of exemption/ deferment of payment of tax under any notification issued by Government of Madhya Pradesh

2. The dealers other than public sector undertaking whose annual turnover is more than rupees 50 crores.

3. The dealers, in whose cases of the period specified in column (2), tax evasion has been detected / proposed.

4. The manufacturing units whose sales outside the state of manufactured goods is more than 50 percent of the total sales during the year.

5. The dealer who is a defaulter on the date of application under the Madhya Pradesh Land Revenue Code.

6. Works contractor who has received payment of more than 1 core against the work done.

7. The dealers whose annual tax payable according to four quarterly returns or in any of the 3 years preceding the relevant year is more than 50 lac

Pending assessment cases for the years 2004-05 and 2005-06 under the Commercial Tax Act, Central Sales Tax Act, 1956 and the Entry Tax Act

1. The dealer by whom the tax and interest if any, payable in the relevant year has been paid on or before the date of application and an application in the appended form (with annexure) along with an affidavit is submitted to the appropriate assessing officer on or before.

(a) 15th December, 2007 dealers having annual turnover up to 4 crores

(b) 15.12.2007 other dealers

1A.The application referred to in clause 1, can be submitted on or before 31.12.2007 with a late fee of rupees 50 per day after 15.12.2007.

1B.The application referred to in clause 1, relating to assessment year 2005-06, can be submitted on or before 30.06.2008.

2. The intimation of acceptance of the application shall be sent to the dealers, other than, those selected as per clause 3, within 90 days from the aforesaid date in case of non-receipt of the intimation of acceptance/selection for assessment the receipt of application shall be deedmed to be the intimation of acceptance.

3. Up to 5% of such dealers to be selected in the manner decided by the Commissioner shall be assessed.

4. The exemption under the Central Sales Tax Act shall be subject to the condition of furnishing of prescribed declaration forms

5. The intimation sent in clause 2 shall be deemed to be an order of assessment for the purposes of the Acts mentioned in column (2).

Form

(Application under Commercial Tax Department's Notification No ( ) Dated ...............

To,

Assistant Commissioner Commercial Tax

Commercial Tax Officer

Assistant Commercial Tax Officer,

(Assessing Officer)

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

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

With reference to the requirements made by Commercial Tax Department`s Notification No ( ) Dated ............ I hereby submit the following particulars relating to Commercial Tax, Central States Tax and Entry Tax.

1	Assessment Year	.........................................
2	Name and address of the dealer	.........................................
3	TIN	.........................................
4	Brief description of goods	.........................................

A. Commercial Tax

1	Gross turnover	.........................................
2	Deductions	.........................................
	(a) Cost of freight or delivery or installation separately charged.	.........................................
	(b) Amount of cash discount.	.........................................
	(c) Amount of sales return within six months	.........................................
	(d) Sales price of goods declared Tax Free	.........................................
	(e) Sales against declarations (Annexure-A be attached)	.........................................
	(f) Sale price of Tax Paid goods	.........................................
	(g) Sales outside the state (Annexure-A be affected)	.........................................
	(h) Inter-State Sales	.........................................
	(i) Sales in the course of export out of the territory of India (Annexure-A be attached)	.........................................
	(j) Other deductions (Details and evidence be attached)	.........................................
	Total Deductions	.........................................
3	Taxable Turnover (1-2)
4	Rate wise classification of taxable turnover :

S. No.	Description of Goods	Sales turnover	Rate of Tax	Amount of tax
..............	...........................	..............	..............	..............
..............	...........................	..............	..............	..............
..............	...........................	..............	..............	..............
..............	...........................	..............	..............	..............

5	Total commercial tax payable	....................................................
6	Taxable turnover under section 9-B	....................................................
7	Amount of tax payable under section 9-B	....................................................

Purchase tax payable

Taxable purchase price

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

Amount Tax

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

9	Interest payable (if any) calculation sheet be attached (Annexure-D be attached)	.....................................................
10	Gross total of tax and interest payable (5+7+8+9)	.....................................................
11	Set off (if any)	.....................................................

12	Amount paid	- Payment before notification (with TDS)	......................................
		- Payment with appliation	.....................................
		- Total payment	......................................
		- Refund (if any)	......................................

B. Central Sales Tax :

1	Gross inter-State sales	.................................................
2	Deductions	................................................
	(a) Sale price of wholly tax free Goods	................................................
	(b) Sale price of tax paid goods (Annexure - B be attached)	................................................
	(c) Sales against E-1/E-2 and C form (Annexure-B be attached)	................................................
	(d) Other deductions (details and evidence be attached)	................................................
	Total Deductions	...................................................

3	Taxable Sales (1-2)
4	Rate wise classification of taxable sales :

S. No.	Description	Sales turnover	Rate of Tax	Amount of Tax
1	Sales against C form declaration (Annexure -B)	..................	.................	.................
2	Sales without C form declaration	..................	.................	.................
3	.................	.................	.................	.................
4	.................	.................	.................	.................

5	Total Tax Payable	...............................................
6	Amount of interest (if any) calculation sheet be attached (Annexure-D be attached)	...............................................
7	Gross Total of tax and interest payable (5+6)	...............................................

8	Amount paid	- Payment before notification	......................................
		- Payment with appliation	.....................................
		- Total payment	......................................
		- Refund (if any)	......................................

C	Entry Tax
1	Gross Purchases	.....................................
2	Deductions
	(a) Purchases price of goods sold against declarations (Annexure-C be attached)	.....................................
	(b) Purchase price of entry tax paid goods	.....................................
	(c) Purchase price of Inter State sales of goods	.....................................
	(d) Purchase price of sale/transfer of goods outside the State	.....................................
	(e) Purchase price of sales of good in the course of export out of the territory of India	.....................................
	(f) Purchase price of goods manufactured locally which are used in the same local area	.....................................
	(g) Purchase price of Schedule III goods for resale	.....................................
	(h) Other deductions (details and evidence be attached)	.....................................
	Total Deductions	.....................................
3	Taxable purchases (1-2)	.....................................
4	Rate wise classification of taxable purchases

Sr. No.	Description of Goods	Purchase turnover	Rate of tax	Amount Tax
........	.......................	.......................	.......................	.......................
........	.......................	.......................	.......................	.......................
........	.......................	.......................	.......................	.......................

5	Total entry tax payable	..................................
6	Interest payable (if any) calculation sheet be attached (Annexure -D)	..................................
7	Gross Total of tax and interest payable (5+6)	..................................
8	Set off (if any)	..................................

Amount paid

Payment before notification (with TDS)

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

	- Payment with application	...............................
	- Total payment	...............................
	- Refund (if any)	...............................

D	Amount of inventory rebate allowed on the closing stock of 31.03.06 (for 2005-06)	................
E	Details of payment of arrears

Sr. No.	Year	Act	Amount Pair	Challan No.	Date
.......	.............	.............	.............	.............	.............
.......	.............	.............	.............	.............	.............
.......	.............	.............	.............	.............	.............

I hereby solemnly affirm that the above information is true to the best of my knowledge and belief. I am not included in the class of dealer mentioned in column (`1) of the schedule to the aforesaid notification. The annexure along with the declarations/certifications as mentioned above are annexed herewith.

Place :
Date :	Status and signature of the dealer.

. Strike out if not applicable.

.. Trading account/audited balance sheet be attached.

... Only annexure which are applicable to be annexed with the application.

\... Copy of Challan (if any) already not submitted to the department be enclosed.

Annexure 'A'

(for Commercial Tax)

[Under Commercial Tax Department's Notification No ( ) Dated ............]

1	Assessment year	.................................................
2	Name and address of the dealer	................................................
3	TIN	................................................

Part -1

(Details of sales against Declarations)

The original copies of the declarations as mentioned above available with me, shall be submitted if required.

Signature of the dealer

Part - 2

(Details of Sales out side the State)

Signature of the dealer

Part - 3

(Details of Sales in the course of export out of India)

Sr.No.	Name and address of the dealer	Place	35/H Form No.	Bill no and date	Description of goods	Value	Bill of lading No. And date



Total

The original copies of the F/H/35 form and bill of lading as mentioned above are attached herwith

Signature of the dealer

Annexure 'B'

(for Central Sales Tax)

[Under Commercial Tax Department's Notification No ( ) Dated ............]

1	Assessment year	.................................................
2	Name and address of the dealer	................................................
3	TIN	................................................

Part -1

(Details of inter- sales of tax paid goods)

Part -2

(Details of Sales against E-1, E-2 and C-form )

Sr.No.	Name and address of the dealer and place from where goods purchased	E-1, E-2 Form No.	Purchase bill no. And date	Description of goods	Value	Sale bill No. and date against purchase	Name and address of the purchaser and place	C-form	Value	Builty No.	Name of transporter


Total

Part - 3

(Details of Sales in the course of export out of India)

The original copies of the declarations E-1, E-2, C and D-form as mentioned above are attached herewith

Signature of the dealer

Annexure 'C'

(for EntryTax)

[Under Commercial Tax Department's Notification No ( ) Dated ............]

1	Assessment year	.................................................
2	Name and address of the dealer	................................................
3	TIN	................................................

Part -1

(Details of sales against declarations)

The original copies of the declarations as mentioned above available with me shall be submitted if required.

Signature of the dealer

Annexure 'D'

(Calculation Sheet of Interest)

[Under Commercial Tax Department's Notification No ( ) Dated ............]

1	Assessment year	.................................................
2	Name and address of the dealer	................................................
3	TIN	................................................

Sr.No.	Amount of tax payable in month/quarter/year	Due date for payment	Date of payment	Period of delay	Amount of interest payable










Total

......................................................... Signature of the dealer

By Order and in the name of Governor of Madhya Pradesh

Sr.No.

Name and address of the purchasing dealer

Bill No

Description of goods