Amendment of section 3 of Mah. IX of 2005

In section 3 of the Value Added Tax Act,––

1. (1) sub-section
2. (1) shall be deleted;
3. (2) in sub-section (2),—
   • (a) for the words “to whom sub-section
4. (1) does not apply and whose turnover either of all sales or, as the case may be, purchases made” the words “whose turnover of all sales of goods” shall be substituted;
   • (b) in the proviso, the words “ and purchases” and the words “or turnover of purchases” shall be deleted;
5. (3) in sub-section (3), the words “or turnover of purchases” shall be deleted;
6. (4) sub-section (5A) shall be deleted;
7. (5) in sub-section (8), the words “or purchases” shall be deleted.