Amendment of section 31 of Mah IX of 2005

In section 31 of the Value Added Tax Act,—

1. (a) in sub-section (1), in clause (b),—
   • (i) in sub-clause (i), for the brackets and the words "(excluding the amount of tax, if any, separately charged by the contractor)" the brackets and the words "(excluding the amount, if any, separately charged by the contractor as tax or service tax levied by the Government of India, by the contractor)" shall be substituted;
   • (ii) for sub-clause (ii), the following shall be substituted, namely :— "(ii) Where on an application being made by any contractor in this behalf, the Commissioner is satisfied that the contract