MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION
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Body Notification No. F A 3-11/2017/l/FIVE( 22)-. Dated 12th June, 2017

In exercise of the powers conferred by subsection (1) of section 70-A of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the State Government hereby makes the following amendments in schedule II of the said Act, the same having been previously published in the Madhya Pradesh Gazette (Extraordinary), dated 12 May, 2017 as required by the proviso to sub-section (1) of section 70-A of the said Act, namely :-

AMENDMENTS

1. In Schedule I to the said Act,-

(a) against serial number 2, in column (2), wherever the word "handicapped" is used shall be substituted by the words "Divyang" ;

(b) against serial number 54, in column (3), the entries relating to existing condition number (ii) shall be substituted by following entries, namely-

" When sold by Central Police Canteen for Border Security Force, Central Industrial Security Force, Central Reserve Police Force, Indo Tibetan Border Police, Assam Rifles and Sashastra Seema Bal to serving personnel and ex-servicemen of Border Security Force, Central Industrial Security Force, Central Reserve Police Force, Indo Tibetan Border Police, Assam Rifles and Sashastra Seema Bal directly or through subsidiary canteens and their sale price dose not exceed the price fixed by the Central Administrative Committee (CAC)".

2. In Schedule II to the said Act,-

(i) In Part-II,-

(a) against serial number 10, in column (2), for the words "Aviation Turbine Fuel and aviation gas" the words "Aviation Turbine Fuel and aviation gas sold at airport of Airport Authority of India/ Air force situated at Gwalior, Jabalpur and Khajuraho" shall be substituted.

(b) after serial number 10, the following serial numbers and entries relating thereto shall be inserted, namely :-

"10 A	Aviation Turbine Fuel and aviation gas sold at airport of Airport Authority of India/ Air force situated at Bhopal and Indore	25
10 B	Aviation Turbine Fuel and aviation gas (excluding those mentioned elsewhere in the Schedule)	1";

(c) against serial number 20-B, in column (2), for the existing entries, the following entries shall be substituted, namely :-

"canteen stores sold by a registered dealer to the Central Police Canteen for Border Security Force, Central Industrial Security Force, Central Reserve Police Force, Indo Tibetan Border Police, Assam Rifles and Sashastra Seema Bal against a certificate issued by the Central Police Canteen that the goods being purchased are for sale to the serving Border Security Force, Central Industrial Security Force, Central Reserve Police Force, Indo Tibetan Border Police, Assam Rifles and Sashastra Seema Bal personnel and ex-servicemen of Border Security Force, Central Industrial Security Force, Central Reserve Police Force, Indo Tibetan Border Police, Assam Rifles and Sashastra Seema Bal."

(d) after serial number 114, the following serial number and entries relating their to shall be added, namely:-

"115

All kinds of Scooters modified by a registered dealer and certified by competent authority that, the scooter is modified solely for a Divyang person and sold to a Divyang person.

5";

Explanation : The words " competent authority" means the competent authority of the Transport Department of the Government of Madhya Pradesh for the purpose.

(ii) In part- IV, -

against serial number 4A, in column (3), for the figure "14", the figure "12 shall be substituted.

This notification shall come into force from 13th June 2017.

By order and in the name of the Governor of Madhya Pradesh,

ARUN PARMAR, Dy. Secy.