Amendment of section 2 of Mah IV of 2003

In section 2 of the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002 (hereinafter, in this Chapter, referred to as “the Entry Tax on Goods Act”),—

1. (1) in sub-section (1),—
   • (a) in clause (a),—
     • (i) in sub-clause (i), for the words “the assessing authority under the Sales Tax Act;” the words “the registering authority under the Value Added Tax Act;” shall be substituted;
     • (ii) in sub-clause (ii), for the words “the assessing authority under the Sales Tax Act;” the words “the registering authority under the Value Added Tax Act;” shall be substituted ;
   • (b) clause
   • (j) shall be deleted ;
   • (c) after clause (m), the following clause shall be inserted, namely :— “(m-1) “Value Added Tax Act” means the Maharashtra Value Added Tax Act, 2002 and includes the Maharashtra Value Added Tax Rules, 2005 ;” ;
2. (2) in sub-section (2), for the words and figures “Sales Tax Act or the Bombay Sales Tax Rules, 1959” the words and figures “the Value Added Tax Act or the Maharashtra Value Added Tax Rules, 2005” shall be substituted.