THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) NOTIFICATIONS
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Body Notification No. 822/2021/146(8)/XXVII(120)/2008 Dated 05th November, 2021

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 in the State of Uttarakhand), the Governor is pleased to allow, with effect from the next date of issuance of this notification, the following amendment in Schedule III of The Uttarakhand Value Added Tax Act, 2005.

Amendment

In Schedule- III, for the existing entry at serial no. 2, the following entry shall be substituted namely:-

Sr.No.	Description of goods	Taxation point	Rate of Tax
2	Motor Spirit as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939	M or I	16.97% or Rs. 13.14 per litre whichever is higher
3	Diesel as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939	M or I	17.15 % or Rs. 10.41 per litre whichever is higher

(Sowjanya)

Secretary