Amendments in the Delhi value Added Tax Act, 2004 - 03(51)/Fin.(Rev-I)/2010-11/asf/12 - Delhi Value Added Tax

(TO BE PUBLISHED IN PART OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL TERRITORY DELHI

FINANCE (REVENUE-1) DEPARTMENT

DELHI SACHIVALAYA, I.P. ESTATE, NEW DELHI-110002

Dated : the April 1, 2011

NOTIFICATION No.-3(51)/Fin.(Rev-I)/2010-11/asf/12:-

Amendments in the Delhi value Added Tax Act, 2004

No.-3(51)/Fin.(Rev-I)/2010-11/asf/12:- 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 Schedules appended to the said Act, namely:-

AMENDMENTS

1. In the First Schedule appended to the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), hereinafter referred to as “principal Act”,-

(a) for the commodity at Sl. No. 47, the following shall be substituted, namely:-

“47. Khandsari and sugar including imported sugar in all forms.”:

(b) for the commodity at Sl. No. 48, the following commodity shall be substituted, namely:-

“48. Textile as described in the First Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 before its omission by the Govt. of India to give effect to section 75 of the Finance Bill, 2011 but not including –

(i) bed-sheets, pillow covers and other made ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05, and 63.06.

(ii) imported varieties of textiles.

(iii) (a) industrial textile such as canvass belt, filter cloth etc,

(b) furnishing, textile other then handloomm furnishing.

(c) sutings.”;

(c) the commodity mentioned at Sl. No. 49 shall be omitted;

(d) at Sl. No. 74, the following commodity shall be inserted, namely:-

“74. Kerosene stoves, lanterns and petromax and their spares,: and

(c) after the commodity at Sl. No. 79, the following commodities shall be added, Namely:-

“80. Bicycles having MRP upto RS. 3500/-“and

“81. Adult diapers.”

2. In the Third Schedule appended to the principal Act,-

(a) for the commodity mentioned at Sl. No. 12, the following commodity shall be substituted, namely:-

“12 Bicycles having MRP above Rs. 3500/-, tricycles, cycle rickshaw and parts including tyres and tubes tereof.’;

(b) the commodity mentioned at sub-entry (a) of Sl. No. 85 shall be omitted;

(c) for the commodity mentioned at Sl. No. 114, the following commodities shall be substituted, namely:-

“114 (i) Bed-sheets, pillow covers and other made ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06.

(ii) (a) Industrial textile such as canvass belt, filter cloth etc,

(b) Furnishing other then handloom furnishing.

(c) Suitings.” And

(d) the commodities mentioned at Sl. No. 189 shall be omitted.

This notification shall come into force with immediate effect except in case of the amendments at 1(b) and 2(c), which shall come into force with effect from the date of notification of the Finance Bill, 2011 by the Government of India

By order and in the name of the

Lt. Governor of the National

Capital Territory of Delhi,

(V.K. GUPTA)

ADDITIONAL DSECRETARY (FINANCE)

     

No.-3(51)/Fin.(Rev-I)/2010-11/asf/12

Dated: 01/04/2011