Gentlemen/Sir/Madam,

The Government of Maharashtra has issued above referred Resolution dated 2nd December 2004 under the Bombay Motor Sprit Taxation Act, 1958 granting exemption to 28 fishermen co. op. societies from payment of Motor Sprit Tax on purchases/sales of high speed diesel made by these fishermen co.op. societies prior to 30th September 1997. The period for and the conditions subject to which exemption from payment of Motor Sprit Tax has been sanctioned are reproduced here under:

It is made clear that full exemption is available only if tax is not paid or recovered at all. In case, where tax is recovered but not paid then exemption is not available to the extent of recovered tax and the concerned society has to pay the recovered tax in government treasury, along with interest thereon. In any case refund of tax paid will not be admissible. List of these 28 fishermen co. op. societies is enclosed.

2. If any fishermen co. op. societies, other than the 28 societies enumerated vide Government resolution dated 2nd December 2004 are found eligible to get similar exemption on the transactions of sales-purchases of diesel effected on or before 30th September 1997, the Government of Maharashtra has empowered the Commissioner of Sales Tax, Maharashtra State, Mumbai to grant the said exemption to those eligible fishermen co. op. societies.
    

3. The Government of Maharashtra has empowered the Commissioner of Sales Tax, Maharashtra State, Mumbai to grant administrative relief and also authorized him to delegate these powers to the Additional/Deputy Commissioners of Sales Tax. Accordingly these powers of grant of administrative relief have been delegated to the Deputy Commissioner of Sales Tax in respect of the fishermen co. op. societies mentioned against them.

   Powers of granting administrative relief granted to :	Powers delegated in respect of the fishermen co. op. societies located in the district of:
   Deputy Commissioner of Sales Tax (Adm) Nariman Point Division, Mumbai	Mumbai and Mumbai Suburban Districts
   Deputy Commissioner of Sales Tax (Adm) Ghatkopar Division, Navi Mumbai	Raigad District
   Deputy Commissioner of Sales Tax (Adm) Thane Division, Thane.	Thane District
   Deputy Commissioner of Sales Tax (Adm) Kolhapur Division, Kolhapur.	Ratnagiri and Sindhudurg District

   The power of grant of administrative relief in respect of any other society other than 28 societies as per list enclosed, who may be eligible for grant of relief is also granted to the above mentioned officers.
   

4. The concerned fishermen co. op. society is requested to approach the concerned Deputy Commissioner of Sales Tax as indicated in previous paragraph.
   

5. This circular cannot be made use of for legal interpretation of provisions of law, as it is clarificatory in nature. If any dealer has any doubts in the matter, then he may refer the issue to this office for further clarification.
   

6. You are requested to bring the contents of this circular to the notice of members of your association.

List of fishermen co. op. societies in respect of whom administrative relief in sales tax on purchase/sales of diesel up to 30-9-1997 is authorized under Government Resolution dated 2nd December 2004.