Amendment of section 31A of Mah IX of 2005

In section 31A of the Value Added Tax Act,—

1. (1) in sub-section (1), after clause (b), the following clause shall be added, namely :— “(c) who awards quarrying lease or quarrying permit in respect of minor minerals to a dealer, within their jurisdiction to collect an amount at the time of such award or, as the case may be, auction, at such rate as provided in sub-section
2. (2) towards the liability of sales tax to be incurred on sale of such minor minerals.”;
3. (2) in sub-section (2), for the brackets, letters and word “(a) and (b)” the brackets, letters and word “(a),
   • (b) and (c)” shall be substituted;
4. (3) in sub-section (3), for the brackets, word and letters “(a) and (b)” the brackets, letters and word “(a),
   • (b) and (c)” shall be substituted