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THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) NOTIFICATIONS
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Body Notification No. 381/2015/01(120)/XXVII(8)/2015 Dated: 31st August, 2015

WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;

NOW, THEREFORE, in exercise of the powers conferred by sub-section (4) of section 4 of the Uttarakhand Value Added Tax Act, 2005 (Act no. 27 of 2005) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904) (as applicable to the State of Uttarakhand), the Governor is pleased to allow, with effect from the date of publication of this notification in Gazette, the following amendment in Schedule-I of the Uttarakhand Value Added Tax Act.

Amendments

In Schedule-I, for the existing entry at serial no. 44, the following entry shall be substituted, namely-

Sr. No. Description of Goods
44 Phosphatic and potash components of all chemical fertilizers described under the Fertilizer (Control) Order, 1985 as amended from time to time.

The value of phosphatic and potash components of a chemical fertilizer shall be determined according to guidelines issued by the Department of Agriculture, Uttarakhand from time to time.

(Amit Negi)

Secretary