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Roh a arene ar we ok eT AT OAR THT Sn. ate. = 2, Sehoug RteptTearter Se Haga da ayy aie (ert a of fae FR oan a B fp aT aR. a bigdta atea 4 30 ‘esq sta aan eek sever spares & aaa & ate we ag A dens eet Rod =I. ‘Reoite. Te froma mae 40 en RTE 1 eowin cot foie 27 wed . ers, fain ar aE Zoe ee eo ao 9 Garey eae ape ane NG (9) HARTY 9, ae ates at otlegeT BEES 20 27 TS O13, ARE a7 se 2016 TSR arpa era A roa A eft st 8 reggae & cong $m 8 wor aoe. reer we, Safe, ‘Mo. FA3-90-2017.1.401) ‘Bhopal, the 27° Janwary 2018 In exercise: of tis pewers conferred By section 15 of the Madhya Pradesh Motor Sri Upkar Adyatesh, 2018, tne Goverment of Madhya Pradesh hereby makes the folowing rules, natnely = 4. ShoFETitie and Commencement (1) “Theis ‘ules may be called the: Medhya Pradesh Motor Spit Upkar Nya, 2018, (2) They shall come lito fores on and from... danuary, 2018, 2. Definitions.- (1), Inthese rules, uniéss the context otherwise requires, (a) "Forni means a form anpanded to these rules; (&) “Ordinance” means. tha Mada Pradesh Motor Split Upkér Adhyadesti, 2016; (©) . ‘Sale price” mesiis the amount or any ater corskieration payabe| 40°4 Sailer for the sale-ot Motor Spit lees any’ sum ae 3 liniry. tide practce but 19 done by the dealer in “respect of the Motor Spit atthe. ime of or before delivery thereof other than:the cost of fright or delivery when ouch cost is separaialy charged: Provided that tha amouint ‘of, Valuable consideration repalved oF receivable by OF companies, ae spacified in Rule 3, ‘for the sale of Motor Spit, shall ba deemed to be equivalent to tha price, on with the retail cutis shall self Motor Spirit to the consumer. (@) "VAT Rules” means the Machya Pradesh VAT Rules; 2006, anda 0, fe a7 ae aoe bs 0 @ Words and expressions used but not defined in these rules shall have the'same meaning as sesigned to them In the Madhya Pradesh Motor Spirit Upkar Adhyadech, 2018 or Madhya Pradesh VAT Act. 2002 (No, 20 of 2002) of the Madhya Pradesh VAT Rules, 2006 aa the casa may be. Payment of cang OF @ Every registered desier shalt, pay coes monthly within 10 days of ‘expiry of the month fo which the cess to be paid relates, Subject to the concitions specified in this sub-rule, no° cass shall be payable on thé turnover of sales of Motor Spirit by any of the Following ‘il companies when’ such sales fe made to any other ofthe following cil companies (hereinafter referred to aa thé “purchasing company’) for the purpose of reeaie within the, State of Machya Pradesh: by the purchasing compariy (8): tndian O4 Corporation Ld. (©) Bharat Petroleum Comeration Lia {©} Hindustan Petroleum Corporation Lid. @) Essar Of Ltd, (e)_ Refianca Patrokeuni Industries Ltd. ©) Sheet rian ey Conan ocvafotowed . (8) Motor Spitt i oid by ona Bt thse colnbiaies to the purchasing company, which is meitioned in ils eub-nle; (b) the ‘purchasing compary timishes tthe selng dealer” an Lindartaking in Form A-t stating, intar-atias, that the Motor Spit 60 purchased wil be resid by it witin the State of Madhya Pradesh within’ three months of such purchase and such purchasing company wil include such Teale In. lis tumover of sales and pay the ees on such tumever of salen; {e) | Where under sub-rule (2), no cess is fevied on tumover of sales Of Motor Spirit and the Mater’ Spit 90 purchased by the Company fs nét ok! within the State of Madhya Pradesh, the cass shall be payable by the purchasing company en the turove* of purchases of Motor Spin 138. somnter ceing, ole 27 AO 2016 4. Fumishing of returns.- Every roger doer Fable to pay opts under Section $ of the Crénance shal fui tothe epereriate Commerdal Tax Offer o ary ciner acer uted by the Commissioner i this beta actu ln For 84 for ery ato the year thin ten days of the exp of obo quart “The str salle acomparied bya copy af ehalsh in prof otha paymsat of case payabi according osu rei Provided that a separate rim for the reid commenting Fam fné dot of coming i force ofthe Ordnance and ending with the Int dey of he quarter vk the rian somea' ho foros etal be ured wit ‘ion tye of te enpryof he st paid 5 Mothod of Payment Evniy Cooler shal pay the sou of cess, panaty,inkst of any ctv agit by @ cheban in provetbed Fam CA oF inthe manner Preserved in VAT Rules. The “amount shall be paid into the Govemnment “Treasury under heed OO48-atmr tree and dues on commodtioe and senioe - 112 - Recsipts trom cesses ynder other Aats (1) (3). 4 feet serine 2 gh ancy at nFomn 7.” The domand ttle “The notice of dete! shall bin Form Et. FORM AA > (eee nie) Le & Beskinaton at i {teas do catty Eat 1) Tho said Company ee cele notatg TIN wer (2 The said Company se purgnased Metor Spit fom. de is vole Mo, tet. {9} Me motor spit so purchased wll be so¥ by ln the State of Madhye Prados way “Thaoe mamihs fem the dato ots parca. (4) Thetumover of sos of Moir Spt eantioned above chal ooluded a retum sand the. 00s shat be pid b.on such turnover. Pe: Sianctre Date Devignaton