Whereas the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra Value Added Tax Rules, 2005 and to dispense with the condition of previous publication thereof under the proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah. LX of 2005)

Now, therefore, in exercise of the powers conferred by sub-sections (1), (2) and (3) read with the proviso to sub-section (4) of section 83 of the said Act and of all other powers enabling it in this behalf, the Government of Maharashtra hereby, amends the Maharashtra Value Added Tax Rules, 2005, namely:-

(1) These rules may be called the Maharashtra Value Added Tax (Fifth Amendment) Rules, 2011.

(2) In rule 54 of the Maharashtra Value Added Tax Rules, 2005, for clause (i), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st May 2011, namely:-

"(i) purchase of liquor covered under entries 1, 2 and 3 of Schedule 'D' appended to the Act except when the said goods are,

(a) sold in the course of inter-State trade or commerce or in the course of export out of the territory of India or are sent, not by reason of sale, outside the State to any place within India by the claimant dealer to his own place of business, or the place of business of an agent or where the claimant dealer is a commission agent, to the place of business of his principal; and

(b) sold from customs bond to foreign going ships and air crafts.".

By order and in the name of the Governor of Maharashtra,

O. C. BHANGADIYA,

Deputy Secretary to Government.