MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION
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Body Notification No. No. CT/4/0001/2022-Sec-1 -05(CT) (6±) , Dated 12th January 2023

In exercise of the powers conferred by sub-section (1) of section 70-A of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the State Government, hereby, makes the following further amendments in schedule I and schedule II of the said Act, namely :-

AMENDMENTS

1. In Schedule-I of the Act,

(a) the Serial No. 47 and entries relating thereto, the following Serial No. and entries relating thereto, shall be substituted, namely,-

(1)	(2)	(3)
"47	Liquor	(i) when sold by a dealer, who holds F.C.L.1/F.C.L.2/F.C.L. 1A/F.C L. 2A/FLAPC license issued under the Madhya Pradesh Excise Act, 1915 and the Rules made thereunder; or
		(ii) when sold by a dealer who holds R.W.S.1 license issued under the Madhya Pradesh Excise Act, 1915 and the Rules made thereunder, subject to the condition that such liquor is purchased by him from holder of B-3A license issued under the Madhya Pradesh Excise Act, 1915 and the Rules made thereunder, after payment of tax under section 9 of Madhya Pradesh VAT Act, 2002 (No. 20 of 2002) ; or
		(iii) when sold by a dealer who holds R.W.S.2 license issued under the Madhya Pradesh Excise Act, 1915 and the Rules made there under, subject to the condition that such liquor is purchased by him after payment of tax under section 9 of Madhya Pradesh VAT Act, 2002 (No. 20 of 2002).

(b) after Serial No. 47 as so substituted the following Serial No. and entries relating thereto shall be inserted, namely, -

(1)	(2)	(3)
"47-A	Liquor, manufactured by Hanuman Ajivika Swayamsahayata Samuh, Village Kochha, Block Katthiwada, Dist. Alirajpur and Maa Narmada Ajivika Swayamsahayata Samuh, Village Bhakhamal. Block Amarpur, Dist. Dindori.	When sold in the State of Madhya Pradesh by the manufacturer or by any person holding the appropriate license issued under the Madhya Pradesh Excise Act,1915 and the Rules made there under and such liquor is sold within a period of one year from the date of commencement of production of liquor by the manufacturer, as certified by the Excise Commissioner of Madhya Pradesh."

2. In schedule-ll of the Act, -

(i) in part-ll, in column (2) of entry No. 56, the letters, dots and numbers "F.L.4-A" shall be substituted by the letters, dots and numbers "FL2-AA".

(ii) In part-lll-A, in column (2) of entry No. 6, ,the letters, dots and numbers "F.L.4-A" shall be substituted by the letters, dots and numbers "FL2-AA".

3 These amendments shall deemed to have come into force from 01.04.2022

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

R. P. SHRIVASTAVA,

Dy. Secy.