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 clause (f) of sub-section (2) of section 4 of the Uttaranchal 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 Uttaranchal) the Governor, is pleased to order with effect from the date of publication of this Notification in the official Gazette, a rebate in tax by the seller at the rate of 78 paise per litre on sale of motor spirit and 38 paise per litre on sale of diesel oil, both as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act 1939 (as applicable in the State of Uttaranchal), on the condition that the amount of rebate as passed on to the purchaser.