Section 42(2) in The Maharashtra Value Added Tax Act, 2002
(2)The State Government may, by a notification in the Official Gazette, provide for a scheme of composition, subject to such conditions and restrictions as may be provided therein, of tax payable by dealers [***] [Deleted 'who are running any eating house, restaurant, hotel, refreshment room or boarding establishment and the tax payable by dealers who are caterers and serve food and non-alcoholic drinks or tax payable by dealers running bakeries or dealers of second hand motor vehicles whose principal business is buying or selling motor vehicles or vendors' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]][selling Indian Made Foreign Liquor or Country Liquor at retail and holding licence in Form FL II appended to the Bombay Foreign Liquor Rules, 1953 or in Form CL III or in Form CL/FL/TOD/III appended to the Maharashtra Country Liquor Rules, 1973, framed under the Bombay Prohibition Act, 1949 (Bombay XXV of 1949)] [This portion was added by Maharashtra 32 of 2006, Section 48(b), (w.e.f 20-6-2006).].[***] [Deleted '(3) and (3-A)' by Maharashtra Act No. 52 of 2017, dated by 29.5.2017.]
