172
Tax Law Decisions
SCH. II – PART - IIIA
Part IIIA
[Effective from 1-4-2012]
40-A
[1. Diesel
**27
[2. Petrol
**31
3.
Natural gas including compressed natural gas
4.
Tendu leaves
5.
41
[6.
Timber
[8.
*14
l.c
43
25
Liquor - when sold by a dealer other than a dealer
who holds F.L.2/F.L.3/ F.L.3-A/F.L.4/F.L.4-A license
under the Madhya Pradesh Excise Act, 1915.
Cigars, cheroots, cigarillos of tobacco,
bidies and other manufactured tobacco products
(other than cigarettes) including gudaku and pan masala.
ya
[7.
*14
Cigarettes
5
27
*14
.rs
go
42
om
(other than light diesel oil and furnace oil)
40-B
w
w
40-A. Substituted for “23 by Noti. No. 64 dtd. 19-12-14 w.e.f. 20-12-14”.
40-B. Substituted for “27 by Noti. No. 64 dtd. 19-12-14 w.e.f. 20-12-14”.
41. S.No. 6 in Part IIIA inserted vide M.P. Vat (Amendment) Act No. 16 of 2013
w.e.f. 1-4-2013.
w
42. S. No. 7 and entries substituted vide Noti. No. (63) dated 17-12-2014 w.e.f. 1712-2014. Prior to substitution i.e. from 23-4-2014 to 16-12-2014 it read as
under :
“7. Cigars, cheroots, cigarettes, cigarillos of tobacco,
bidies, and other manufactured tobacco products
including gudaku and pan masala.”
27
S. No. 7 inserted vide M.P. Vat (Amendment) Act No. 9 of 2014 and come into
force vide Noti. No. (16) dated 23-4-2014 w.e.f. 23-4-2014.
43. S. No. 8 and entries inserted vide Noti. No. (63) dated 17-12-2014 w.e.f.
17-12-2014.
*
Rate of tax incresed from 13 % to 14 % vide Noti. No. (19) dated 31-3-2015
w.e.f. 1-4-2015.