section 59
Exemptions
The Maharashtra Sales Tax Act, 1979Tax1979106 sections6 chapters
Chapter IV REGISTRATION, AUTHORIZATION, RECOGNITION AND PERMIT
Statutory text
- (1) Subject to such conditions as it may impose, the State Government may, if it is necessary so to do in the public interest, by notification in the *Official Gazette*, exempt any specified sale or purchase or class of sales or purchases from payment of the whole or any part of any tax payable under the provisions of this Act, and such exemption shall take effect from the date of the publication of the notification in the *Official Gazette*, or such other prospective or retrospective date as may be mentioned therein.
- (2) Where under any notification issued under sub-section (1), any specified sales or class of sales are exempted from payment of the whole or any part of any tax subject to the production of a declaration required by the notification such declaration shall not be issued by any dealer or other person, unless he possesses a certificate issued by the Commissioner in this behalf. Every such dealer or person shall apply in the prescribed manner to the Commissioner, who may after making such inquiry as he deems fit issue a certificate in this behalf. The Commissioner may, after giving the dealer or person a reasonable opportunity of being heard, refuse to grant the certificate. The Commissioner may amend, modify, suspend or cancel the certificate already issued after giving the dealer or person a reasonable opportunity of being heard. Every dealer or person, holding a certificate issued by the Commissioner under this sub-section shall, for the purposes of section 44, 45, 46, 47, 48, 49, 50, 53, 56, 68, 69 or 70 be deemed to be a Registered dealer.
- (3) Where any dealer or person holding a certificate issued by the Commissioner under sub-section (2) has purchased any goods under a declaration given by him under any of the notifications issued under this section and—
- (a) the conditions subject to which such exemption was granted, or
- (b) the recitals or the conditions of the declaration, are not complied with for any reason whatsoever, then such dealer or person shall be liable to pay purchase tax on the purchase price of the goods so purchased, and the purchase tax shall be levied at the rates set out against each of such goods in column 4 of Schedules B and C, notwithstanding that such dealer or person was not liable to pay tax under section 3, and accordingly the dealer or person who has become liable to pay purchase tax under this sub-section shall file a return in the prescribed form to the prescribed authority within the prescribed time and shall include the purchase price of such turnover in his return, and pay the tax in the prescribed manner. The tax due from any such dealer or person shall be assessed or reassessed under section 44 or 46, as the case may be : Provided that, the amount of tax (if any) paid by the dealer or such person to a Registered dealer on such purchases, on which he has become liable to pay purchase tax under this sub-section, shall be set off against the purchase tax so leviable.
- (4) Notwithstanding anything contained in this section, the State Government may, by notification in the *Official Gazette*, dispense with the requirement of a certificate, in the case of any person or class of persons, subject to such conditions (if any) as may be specified in the notification.
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