Amendment in First Schedule which contains list of exempted commodities with effect from 1.04.2005

Notification, 2005

A notification made under the The Delhi Value Added Tax, 2004.

Kind Notification Year 2005 Jurisdiction Delhi Text 3,126 characters

Made under The Delhi Value Added Tax, 2004.

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(TO BE PUBLISHED IN PART-IV OF THE DELHI GAZETTE -

EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (ACCOUNTS) DEPARTMENT

No. F.101(316)/2005-Fin.(A/Cs)(ii)/28 Dated: 1/4/2005

NOTIFICATION

No. F.101(316)/2005-Fin.(A/Cs)(ii)/28 - Whereas the Lt. Governor of the National Capital Territory of Delhi is of the opinion that it is expedient in the interest of general public so to do.

Now, therefore, in exercise of the powers conferred by section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi hereby makes the following amendments in the First Schedule appended to the said Act, namely:-

AMENDMENTS

In the First Schedule appended to the said Act,-

(i) for the entry at Sl. No. 20, the following entry shall be substituted, namely:- “20. Bangles made of shell, glass, lac or plastic.”;

(ii) in the entry at Sl. No. 24, after the word “frozen;” and before the words “eggs and livestock”, the word “poultry,” shall be inserted;

(iii) for the entry at Sl. No. 34, the following entry shall be substituted, namely:- “34. Bread (branded and unbranded).”;

(iv) for the entry at Sl. No. 35, the following entry shall be substituted, namely:- “35. Common Salt (Processed or unprocessed).”;

(v) after the entry at Sl. No. 36, the following entries shall be inserted, namely:-

37. Compressed Natural Gas.

38. Rakhi.

39. Handmade safety matches.

40. Idols made of clay.

41. Clay lamps.

42. Murmuralu, pelalu, atukulu, puffed rice commonly known as muri, chira, murki etc, poha, murmura and lai.

43. Muddhas made of sarkanda, phool buhari / jharoo.

44. Coconut in shell and separated kernel of coconut.

45. Religious Pictures not for use as calendars.

46. Paddy, rice, wheat and pulses.

47. Khandsari including sugar but not including imported sugar in all forms.

48. Textiles but not including imported varieties of textiles.

49. Tobacco excluding gutkha and imported varieties of tobacco. This notification shall come into force with immediate effect. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, Dy. Secretary Finance (E-I) No. F.101(316)/2005-Fin.(A/Cs)(ii)/29-38 Dated : 1.4.2005 Copy forwarded for information and necessary action to:

1. The Pr. Secretary (GAD), Govt. of NCT of Delhi with one spare copy for its publication in Part-IV of Delhi (Extra-ordinary) in today’s date.

2. The Secretary, Govt. of India, Ministry of Home Affairs, North Block, New Delhi.

3. The Secretary, Govt. of India, Ministry of Finance, Deptt. of Revenue, Jeevan Deep Building, New Delhi.

4. The Principal Secretary (Finance), Govt. of N.C.T. of Delhi, Delhi Sachivalaya, New Delhi.

5. The Secretary to Finance Minister, G.N.C.T. of Delhi, Delhi Sachivalaya, New Delhi.

6. The Commissioner of Sales Tax, Bikri Kar Bhawan, New Delhi.

7. The Registrar, Sales Tax Appellate Tribunal, Bikri Kar Bhawan, New Delhi.

8. The Deputy Secretary (L&J), Govt. of NCT of Delhi, Delhi Sachivalaya, New Delhi.

9. S.T.O. (Policy), Sales Tax Department, Bikri Kar Bhawan, New Delhi.

10. Guard File.

Dy. Secretary Finance (E-I)

Other instruments under the same Act

All of the The Delhi Value Added Tax, 2004

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