Amendments in first and Third scedules of DVAT Act,2004. - F.3 (11) Fin. (Rev-I)/2011-12/DS II/313 - Delhi Value Added Tax

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

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (TAXES & ESTABLISHMENT) DEPARTMENT

4^TH LEVEL, ‘A’ WING, DELHI SACHIVALAYA, I. P. ESTATE: NEW DELHI-02

No. F.3 (11) Fin. (Rev-I)/2011-12/DS II/313                                                                                                                                           Dated; 21/06/2011

NOTIFICATION

No. F. 3(11) Fin. (Rev-I)/2011-12 – 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 to do so;

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 as the “principal Act”.

(a)    For the commodity at clause (b) of sub-entry (iii) of SL. No. 48, the following commodity shell be substituted, namely:-

“Furnishings having sale price of more than Rs. 100/- per meter or per piece or per set, as the case may be, other then handloom furnishings.”

(b)   For the commodity at clause (c) of sub-entry (iii) of SL. No. 48, the following commodity shall be substituted, namely:-

“Suiting having sale price of more than Rs. 500/- per meter.”

(2)    In the Third Schedule appended to the principal Act,

(a)    For the commodity at clause (b) of sub-entry (ii) of SL. No.114, the following commodity shall be substituted, namely:-

“furnishings having sale price of more than Rs. 100/- per meter or per piece or per set, as the case may be, other then handloom furnishings.”

(b)   For the commodity at clause (c) of sub-entry (iii) of SL. No. 114, the following commodity shall be substituted, namely:-

“Suiting having sale price of more than Rs. 500/- per meter.”

             The amended entries at serial No. 48 of the First Schedule and serial No. 114 of the Third Schedule shall come into force with immediate effect.

By order and in the name of

The Lt. Governor of the National

Capital Territory of Delhi,

(Arvind Jain)

Deputy Secretary (Finance)