VAT Act: Alcoholic liquor inserted
Source: The Sangai Express
Imphal, April 09 2023:
The state government has published the Manipur Value Added Tax (Third Amendment) Act, 2023, which includes VAT on alcoholic beverages, by publishing a gazette notification on March 24 .
As per gazette notification, the words "alcoholic liquor for human consumption" shall be inserted after "Diesel Oil" in Section 9 of the original Act.
The notification also notified another insertion, "Notwithstanding anything contained in this Act, in case of Oil Marketing Company having no retail depot in the state and are sourced from outside to various retailers in the state, the retailer registered under this Act shall deposit the tax payable for the indenting of motor spirit (including aviation turbine fuel, aviation spirit and aviation gasoline) and Diesel Oil at the rate as prescribed in Schedule-I of this Act, into the Government Account in the prescribed manner by a separate challan and hand over one copy of the deposited challan to the Oil Marketing Company before the oil is loaded or lifted in the oil tanker vehicle or carrier.
In case, Oil Marketing Company, if found loaded the oil without receiving the said challan from the retailer, the Company shall be treated as offences committed under section 81 of this Act" under Section 9 sub-section (3)(b) .
In the explanation section, the amended Act adds, "In case of potable liquor mentioned, except country spirit, the licensee of the bonded warehouse, who sells these items to a wholesale licence holder or to a retailer holding "on" or off' licence, shall be deemed to be the first point seller, irrespective of whether he imports such items from outside the state or he purchases such items from a manufacturer or a bottling unit or another bonded warehouse within the state.
The retail license holder while depositing the excise duty shall also deposit the tax payable under this Act into the Government Account in the prescribed manner by a separate challan and hand over one copy of the challan to the bonded warehouse; ' .
It further said: "In case of country spirit, the person in charge of the country spirit warehouse, who sells or supplies such items to a licensed retail vendor shall be deemed to be the first point seller who shall be liable to pay tax on the sale price of the item as defined in clause (xxvi) of Section 2 including excise duty and any other duty or fee, by whatever name called, payable thereon.
The retail vendor while depositing the cost price and excise duty shall also deposit the tax payable under this Act into the Government Account in the prescribed manner by a separate challan and handover one copy of the deposited challan to the person-in-charge of such warehouse'' .
After sub-section (3), another sub-sec -tion (4) shall be inserted, namely: "Notwithstanding anything contained in this Act, the retail on' license holder for potable liquor, except country spirit, shall pay output tax on sale made by him at the applicable rate specified therein and he shall be eligible for set-off of the amount of tax paid by him at the time of purchase of such potable liquor from bonded warehouse," the notification added.