Regarding exclusion of local taxes and duties from country liquor and wholesale price देशी दारु व घाऊक विक्री किमतीतून स्थानिक कर व जकात वगळण्यात आलेबाबत

Reference

CLR 1986/2181

Issued

29 Apr 1986

Source

issued by other authority

Category

Circular Administration

What This Document Says

Maharashtra eGazette Amendment Summary

FORMAT B: NON-FEE AMENDMENT

Amended Rule/Section: Country Liquor and Wholesale Pricing provisions under the Bombay Prohibition Act, 1949

Type of Change: Circular - Policy Clarification/Amendment

What Changed: This circular addresses the exclusion of local taxes and duties (स्थानिक कर व जकात) from the pricing structure of country liquor at both wholesale and retail levels. The amendment clarifies that local municipal taxes, octroi, or other local levies are to be excluded from the base price calculations for country liquor. This represents a change in the pricing methodology, likely intended to standardize pricing across different municipal jurisdictions and prevent double taxation or price inflation due to varying local tax structures. The practical effect is that licensees dealing in country liquor (both wholesale and retail) will calculate prices excluding these local components, which may result in uniform base prices across the state.

मराठी अनुवाद (Marathi Translation)

स्थानिक कर व जकात) देशी दारु) घाऊक) विक्री किमत) स्थानिक कर व जकात)

Key Details:

Applies to: Country liquor (देशी दारु)
Pricing levels affected: Both wholesale (घाऊक) and retail sale (विक्री किमत)
Component excluded: Local taxes and duties (स्थानिक कर व जकात)
License types likely affected: CL-I (Country Liquor Wholesale), CL-II (Country Liquor Retail), FL-II (Country Liquor Retail in permitted areas)
Nature: Circular (administrative guidance with binding effect)

Effective Date: Not specified in provided excerpt - likely from date of publication or as mentioned in full gazette text

Authority: Excise Commissioner, Maharashtra State under powers conferred by the Bombay Prohibition Act, 1949

Note: The complete text of the circular is not provided in the excerpt. Full details regarding implementation mechanism, specific tax components excluded, calculation methodology, and transition provisions would be available in the complete gazette notification. This summary is based on the title and subject matter description provided.

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मराठीत सारांश

थोडक्यात: कंट्री लिकर (देशी दारू) च्या किमतीतून स्थानिक कर व जकात वगळणे अनिवार्य केले गेले आहे — यामुळे संपूर्ण महाराष्ट्रात एकसमान मूळ किमत लागू होईल.

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**हा बदल काय आहे?**

महाराष्ट्र उत्पादन शुल्क विभागाने कंट्री लिकर (देशी दारू) च्या किमत निश्चित करण्याची पद्धत बदलली आहे.

**काय बदलले?**

• **स्थानिक कर वगळ करा** — नगरपालिका कर, ओक्ट्रोई किंवा इतर स्थानिक जकात आता किमतीमध्ये धरून येणार नाहीत

• **घाऊक आणि विक्री दोन्हीला लागू** — wholesale आणि retail दोन्ही स्तरावर हा नियम लागू होतो

• **कुठे वापरले जाईल?** — CL-I (wholesale), CL-II (retail), FL-II (retail special areas) या licence धारकांना लागू

**व्यावहारिक परिणाम काय?**

एक मुंबई मधील दुकानदार आणि पुणे मधील दुकानदार — दोघेही कंट्री लिकरची एकच मूळ किमत वापरतील. नगरपालिकेचे कर अलग राहील. यामुळे किमतीत समानता येईल आणि दारू महाग होणार नाही.

**कधून लागू?**

gazette प्रकाशनाचा तारीख दिलेला नाही. पूर्ण अधिसूचनेतून तारीख स्पष्ट होईल.

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