NOTIFICATION UNDER THE MADHYA PRADESH VALUE ADDED TAX

Notification No :F-A-3-13-2015-1-V(20)

Date : 1st April, 2015

Effective From :

In exercise of the powers conferred by section 9-A of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the State
Government, hereby, makes the following amendments in this department's Notification No. F.A-3-41-2009-1-V (35) dated
27th January, 2010, namely :-

AMENDMENTS
1. In the said Notification, in the table, in column (2),- ,.

(i) against serial numbers 1 and 2, for the words and figure "Rupees 20/- per Cubic Metre", the words and figure "Rupees 35/- per Cubic Metre" shall be
substituted.
(ii) against serial number 3, for the word and figure "Rupees 1/- per square feet", the words and figures "Rupees 2 and paise 50 per square feet " shall be
substituted.
(iii) against serial numbers 4 and 5, for the words and figure "Paise 50 per square feet", the words and figures "Rupees 1 and paise 50 per square feet" shall
be substituted.
(iv) against serial number 6, for the figure and words "50 paise per square feet", the words and figures "Rupees 1 and paise 50 per square feet" shall be
substituted.
(v) against serial numbers 7 and 8, for the figure and words "25 paise per square feet", the words and figures "Paise 75 per square feet" shall be
substituted.2. This amendment shall be deemed to have come into force from 1st April, 2015.
By order and in the name of the Governor of Madhya Pradesh,

Ravindra Kumar choudhary,

Deputy. Secretary
Government of Madhya Pradesh
Commercial Taxes Department

INSTAVAT COMMENT

Above mentioned notification read as under:

Notification No. F-A-3-41-2009/1/(v)(35) Dated 27th January, 2010
In exercise of the powers conferred by section 9-A of the Madhya Pradesh VAT Act, 2002 (No.20 of 2002), (hereinafter referred to as the Act), the State Government,
hereby fix, in respect of the class of goods specified in column (1) of the table below, the amount of tax payable on the sale or purchase on the basis of volume or
measurement as specified in column (20, subject to the terms and condition specified in column (3) of the said table:-

TABLE

Class of goods

Amount of tax

(1)

(2)

1. Sand

Rupees 20/ per Cubic meter

2 Gitti

Rupees 20/ per Cubic meter

3. Flooring Stone, other than

Neemuch Stone (finished)

Rupees 1/- per square feet

4. Flooring Stone, other than

Neemuch Stone (unfinished)

Rupees 50/- per square feet

5. Flooring Stone, other than

Neemuch Stone (finished) which is
manufactured from such unfinished
Flooring Stone/ Neemuch Stone which
has been subjected to tax under this
notification.

Rupees 50/- per square feet

6. Neemuch stone (finished)

50 Paise per square feet

7. Neemuch stone (unfinished)

25 Paise per square feet

8. Neemuch stone (finished) which is

manufactured from such unfinished
Neemuch stone, which has been
subjected to tax under this
notification..

25 Paise per square feet

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

Terms and Conditions

(3)
1 The Tax as specified in column (2) shall be payable on the sale or
purchase of the goods inside the State of Madhya Pradesh
2. The return in Form 10 as prescribed under the Madhya Pradesh Vat
Rules, 2006 shall mutatis mutandis apply to the registered dealer
selling the goods specified in Column (1)
3. For the purpose of Sub-Section (2) of Section 5 of the Act, the
turnover shall be equal in twenty times the amount of tax calculated
on the basis of volume or measurement as specified in column (2)