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 (6) 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 immediate effect a full rebate of VAT tax to the seller of "RLNG (Reliquified Natural Gas)" to "Gas based power plants" for consumption in power generation, at the point of first sale after the import, on the condition that the amount of rebate is passed on to the purchaser.

(Amit Singh Negi)

Secretary