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 Third Schedule appended to the said Act. namely :-

AMENDMENTS

In the Third Schedule appended to the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), -

(a) for the entry at Sl. No. 6, the following entry shall be substituted, namely:-

"6. All utensils and cutlery made of metals (including pressure cookers/pans) except those made of precious metals.";

(b) for the entry at Sl. No. 120, the following entry shall be substituted, namely:-

"120. Wax of all kinds not covered by any other entry of any Schedule.";

(c) the following entry shall be inserted at Sl. No. 169, namely:-

169. Wood and Timber.".

This Notification shall come into force with effect from 1st August, 2015.

By order and in the name of the Lt. Governor of the National Capital Territory of Delhi,

(A. K. Singh)

Dy. Secretary-VI (Finance)