Amendment of section 3 of Mah IX of 2005

In section 3 of the Value Added Tax Act,—

1. (1) in sub-section (3), for the word, brackets and figure “sub-section (7), ” the word “ sub-section ” shall be substituted ;
2. (2) in sub-section (4), for the word “ turnover ”, wherever it occurs, the words “ turnover of sales ” shall be substituted ;
3. (3) in sub-section (5),—
   • (a) for clause (a), the following clause shall be substituted, namely,— “
   • (a) except as otherwise expressly provided, the turnover of all sales shall be taken, whether such sales are of taxable goods or not ; ” ;
   • (b) for the .word “ turnover ”, wherever it occurs, the words “ turnover of sales ” shall be substituted ;
4. (4) sub-section
5. (7) shall be deleted.