The Government of Maharashtra on December 18, 2024, notified Maharashtra Value Added Tax (Amendment) Bill, 2024 further to amend the Maharashtra Value Added Tax Act, 2002.
The following has been stated: -
•In section 2 (i) after clause (22), the following provisions shall be inserted and shall be deemed to have been inserted with effect from the 1st April 2005, namely:-
"(22A) "retail outlet" means a filling station in which one or more dispensing pumps have been provided for the retail sale of motor spirit.
In clause (24), in the Explanation, in para (6), in sub-para (v), the following Explanation shall be added and shall be deemed to have been added with effect from the 1st April 2005 namely: -
Explanation.-For the purposes of this sub-para, it is hereby clarified that notwithstanding anything contained in any other law for the time being in force or any judgment, decree, or order of any Court, tribunal, or authority, any association or body of persons, incorporated or not, and its member shall be deemed to be two separate persons and the supply of goods inter se shall be deemed to take place from one such person to another.
•In section 37 in sub-section (1), for the words "any contract to the contrary, but subject to any provision regarding creation of first charge in any Central Act for the time being in force," the words "any law for the time being in force, or any contract to the contrary" shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2005.
The detailed notification is given in the document below.
[Notification No. L. A. BILL No. XXXII OF 2024]
