No. AMD-1002/IC/ADM-3 Ref.

No. AMD-1002/I-C/ADM-3
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In pursuance of the powers conferred by clause (v) Section 10 of the Bombay Sales Tax Act, 1959 the Government
of Maharashtra by notification dt. 17-9-2002 referred to at (1) above has notified certain goods which would be
exempt from levy of resale tax under section 10 of the Bombay Sales Tax Act, 1959. The goods so notified will not
attract resale tax w.e.f. 17th of September, 2002 and onwards. The goods notified for the purposes of exemption
from levy of resale tax are enlisted in the Annexure. Needless to add that the goods enlisted in the Annexure will be
eligible to avail an exemption from levy of resale tax under Clause (v) of Section 10 so long as the schedule rate of
tax on such goods is 4% or where the goods are liable to tax at 4% by virtue of notification issued under section 41
and which goods are specified in Group-A of the notification issued under section 41.
2.
By notification dt. 18-9-2002 referred to at (2) above the Government of Maharashtra has added entry
153 to the Schedule to the Notification under section 41 for the purpose of grant of exemption from
whole of resale tax to the same goods enlisted in the annexure in respect of past period commencing on
or after 1st May, 2002 and ending on or before 16th September, 2002 (both days inclusive).
2.1The exemption granted under aforesaid entry 153 is, however, subject to the following conditions:–
1. The claimant dealer must not have collected resale tax separately in the bills, cash memos
and invoices issued to the customers; and
2. If the resale tax has been paid or otherwise recovered then the exemption shall be subject
to the following conditions–
a. Where resale tax is paid or otherwise recovered in full, then no exemption shall
be granted,
b. Where resale tax is paid or recovered in part then the exemption shall be restricted
to the extent of unpaid tax.
3.
2.2From the above it will be clearly seen that the exemption from payment of resale tax under entry
153 of notification under section 41 would be available only if the dealer had not collected tax
separately in the bills from the vendees. The exemption would also not be available if the resale tax
is already paid in full by the dealer.
It is hereby clarified that the members of the trade may refer to the original text of the aforesaid
notifications as the exemptions are granted under different sections of the Bombay Sales Tax Act, 1959
and the exemptions in question also operate on different periods.
It is expressly made clear that this circular cannot be made use for legal interpretation as it is
clarificatiory in nature. If any member of the trade has any doubt he may refer the matter to this office
for further clarification.
You are requested to bring the contents of this circular to the notice of members of your association.
4.
5.
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Sch. Entry/ Description
Noti.
Entry
(2)
(3)
1.
C-I-3A
2.
3.
4.
5.
6.
7.
8.
9.
C-I-4
C-I-5
C-I-7
C-I-8
C-I-9
C-I-12
C-I-14
C-I-16
10.
11.
C-I-18
C-I-19
12.
C-I-22
13.
14.
C-I-23
C-I-26
15.
16.
C-I-27
C-I-29
Bread in loaf or rolls or slices, toasted or otherwise when sold under a registered
trademark.
Fertilisers including bone meal and bio-fertilisers.
Oil cakes including deoiled cakes.
Edible vegetable non-essential oils
Vegetable non-essential oils
Hydrogenated vegetable oils including vanaspati
Artificial silk fibre, yarn, thread and waste of any of them.
Cotton thread (excluding sewing thread).
Staple fibre, staple fibre yarn, staple fibre thread, rubber thread covered by any type
of textile yarn and waste of any of them.
Starches, maize flour, tapioca flour and tamarind seed and powder thereof.
(1)
Gunny bags and hessian jute twine.
(2)
Plastic woven fabrics whether laminated or not of the type used in the
manufacturing of plastic woven sacks and woven sacks made from any
plastic raw material.
Bulk drugs, whether imported or manufactured under licence under the Drugs and
Cosmetics Act, 1940.
Goods covered by entry 23 of Part-I of Schedule 'C'.
Goods of incorporeal or intangible character covered by entry 26 of Part-I of
Schedule 'C'.
Glass ampoules.
Industrial inputs and packing material, as may be notified by the State Government,
17.
C-II-5
18.
19.
20.
C-II-5A
C-II-24
C-II-25
21.
C-II-82
from time to time by Notification in Official Gazette for the purpose of entry 29 of
Part-I of Schedule 'C'.
Varieties of farsan as may be specified by the State Government, from time to time
by notification in the Official Gazette (except when served for consumption in
public restaurant, including any eating house, hotel, refreshment room or boarding
establishment or any part thereof which is generally accessible to the members of
public at large or in any club or by a caterer.)
Farsan powder.
Household utensils made of non ferrous metals excluding those covered elsewhere.
Household utensils made of stainless steel or iron excluding those covered
elsewhere.
All types of dyes covered by entry 24 of group A of notification issued u/s 41.