THE HARYANA VALUE ADDED TAX - NOTIFICATIONS
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NOTIFICATION No S.O.104 /H.A.6/2003/S 59/2005. Dated 29th December, 2005

n exercise of the powers conferred by sub-section (1) of section 59 of the Haryana Value Added Tax Act, 2003 (6 of 2003), and with reference to Haryana Government, Excise and Taxation Department, notification No. Web 7 /H.A.6/2003/S.59/2005, dated the 8th November, 2005, the Governor of Haryana hereby makes the following amendment in Schedules B and C appended to the said Act, namely:-

Amendment

In the Haryana Value Added Tax Act, 2003 (Act 6 of 2003),-

I. in Schedule B,-

(i) for serial number 4 and entry thereagainst, the following serial number and entry thereagainst shall be substituted, namely:-

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"4	Animal feed, that is to say, aquatic feed, poultry feed and cattle feed including supplements, concentrates and additives to these feeds, husk of pulses and de-oiled cakes (including de-oiled rice bran)";

(ii) for serial number 29 and entry thereagainst, the following serial number and entry thereagainst shall be substituted, namely:-

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"29.	(i) Hand carts; (ii) animal drawn vehicles; (iii) tyres and tubes including flaps of animal drawn vehicles";

(iii) for serial number 42 and entry thereagainst, the following serial number and entry thereagainst shall be substituted, namely:-

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"42.	Truthfully labeled seeds or seeds certified by the certification agency under the Seeds Act, 1966 (54 of 1966) when sold in sealed bags or containers";

(iv) after serial number 58 and entry thereagainst, the following serial number and entry thereagainst shall be added at the end, namely:-

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"59.	Mithaii and Namkeen prepared with traditional tools of Halwaii trade but not by mechanical operations like in factories";

II. in Schedule C,-

(i) for serial number 25 and entry thereagainst, the following serial number and entry thereagainst shall be substituted, namely:-

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"25.	Bulk drugs, drugs, medicines, vaccines, medicated ointments produced under drug licence, light liquid paraffin of IP grade, syringes, dressings, glucose-D, oral re-hydration salt, medical equipments / devices and implants";

(ii) for serial number 28 and entry thereagainst, the following serial number and entry thereagainst shall be substituted, namely:-

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"28.	Edible oil and oil cake";

(iii) for serial number 89 and entry thereagainst, the following serial number and entry thereagainst shall be substituted, namely:-

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"89	Agricultural tractors, harvesters and attachments and parts thereof including tyres, tubes and flaps of agricultural tractors";

(iv) serial number 96 and entry thereagainst shall be omitted;

(v) against serial number 98, under column 2, for the words and signs "guar flour, guar giri,", the words and signs "guar, guar flour, guar giri," shall be substituted and shall be deemed to have been substituted with effect from 12th October, 2005;

(vi) after serial number 100 and entry thereagainst, the following serial numbers and entries thereagainst shall be inserted, namely:-

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"100A.	Henna
100B.	Mithaii and Namkeen except those covered by entry 59 of Schedule B and Khoya
100C.	Nuts, bolts, screws and fasteners
100D.	Processed or preserved fruits and vegetables including jam, jelly, pickle, squash, juice, drink, paste and powder, made of fruits / vegetables, whether sold in a sealed container or otherwise, and wet dates
100E.	Spectacles, parts and components thereof, contact lens and lens cleaner";

(vii) in serial number 102, after item number (163) and entries thereagainst, the following item numbers and entries thereagainst shall be added at the end, namely:-

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"(164)	Zinc oxide, zinc peroxide	28.17
(165)	Hydrogen peroxide, whether or not solidified with urea	28.47
(166)	Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives	29.05
(167)	Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulhonated, nitrated or nitrosated derivatives	29.14
(168)	Buffing goods and polishing materials
(169)	Rubber rolls and polishers".

(viii) after Note 3, the following Note shall be added at the end, namely:-

"Note 4:- Goods of the description contained in this Schedule shall be deemed to have been excluded from Schedule B.".