Amendment of section 16 of Mah. IX of 2005

In section 16 of the Value Added Tax Act,—

1. (1) in sub-section (6), in clause (b), the words “or the turnover of purchases” shall be deleted;
2. (2) after sub-section (6), the following sub-section shall be inserted, namely :— “(6A) The registration of a dealer, who has not effected sale, during the year 2016-17, of any goods, specified in column
3. (2) in SCHEDULE A or, as the case may be SCHEDULE B, as it exists on the appointed date for the Maharashtra Goods and Services Tax Act, shall be deemed to be cancelled with effect from the said appointed date: Provided that, any such dealer, whose registration is deemed to be cancelled, may apply in the prescribed manner for the revocation of the cancellation of his registration, if he intends to carry on the business in these goods.”.