Entry no. 13 of Third Schedule i.e., Bitumen has been omitted from the schedule. However, it was included in the list of Industrial Inputs at entry no. 84 of Third Schedule. Thus, there was no change in rate of tax on this item - F.101(328)/2005-Fin.(A/Cs)/255 - Delhi Value Added Tax

Entry no. 13 of Third Schedule i.e., Bitumen has been omitted from the schedule. However, it was included in the list of Industrial Inputs at entry no. 84 of Third Schedule. Thus, there was no change in rate of tax on this item

GOVERNMENT OF NATIONALCAPITALTERRITORY OF DELHI

FINANCE (ACCOUNTS) DEPARTMENT

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

No.F.101(328)/2005-Fin.(A/Cs)/255

Dated : 20.04.2005

NOTIFICATION

No.F.101(328)/2005-Fin.(A/Cs)/255 - Whereas the Lt. Governor of the National Capital Territory of Delhi is of the opinion that its 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 Third Schedule appended to the said Act, namely: -

AMENDMENTS

In the Third Schedule appended to the said Act,-

(i) the entry at Sl. No. 13 shall be omitted;

(ii) after the entry at Sl. No. 83, the following entry shall be inserted, namely: -

"84. Industrial Inputs as specified at Part 'A' of this notification."

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.

(T.S.SETHI)

UNDER SECRETARY FINANCE (A/Cs.)

 

Notes : 

1. Entry no. 13 of Third Schedule i.e., Bitumen has been omitted from the schedule. However, it was included in the list of Industrial Inputs at entry no. 84 of Third Schedule. Thus, there was no change in rate of tax on this item.

2. ndustrial inputs were included in this schedule and accordingly were taxed @ 4%. This list contains 159 items and was in operation for the period 20.04.2005 to 10.05.2005. New list of 218 items under the category of industrial inputs was notified with effect from 11.05.2005.