The Jharkhand Value Added Tax Act, 2005 NOTIFICATION
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Body NOTIFICATION NO. S.O. 210., dated 31st March, 2006

In exercise of the powers conferred by the clause (xxxii) of Section 2 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), the Governor of Jharkhand is pleased to specify that the following activities / process(s) as mentioned in column (2) of the Schedule below, subject to the conditions and restrictions: as set out in column (3), shall not be treated as "Manufacture", for the purpose of the said Act.

Sl.No.	The activities and process(s) being undertaken / conducted by the following	Subject to the following restriction and conditions
1	2	3
1.	Restaurants, Eating House, Refreshment Room, Boarding Establishment, Factory Canteen, Clubs and Caterers; in course of preparing their cooked food or otherwise prepared / sweet meals / fresh snacks etc.; for ready to serve and consumption.	Subject to the condition that they are ready for immediate serving and consumption thereof, but excluding alcoholic drinks in any form.
2.	Process as conducted or undertaken by Brick kiln owners engaged in the sale & supply of bricks	For this purpose "Refractory Bricks" shall not be included.
2(b)	In case, if the declaration Form is found blank or not containing all the requisits, particulars, it shall be deemed to be a violation of the Provisions of sub section 2 of section 72 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006) with an intention to evade tax. The Officer in charge of the Check-Post or the officer empowered under the Act may seize such goods along with the vehicle, carrier or vessel as provided under sub-section 5 of section 72 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006) and also release such goods alongwith vehicle, carrier or vessel on payment of such penalty as may be imposed
3.	Stone Crusher units : whether mechanized or otherwise: engaged in the sale or supply of stone boulders, stone chips, stone dust,	For this purpose Marble Stones, Granite Stones and Similar Stones shall not be included.
4.	Bakery Products including Biscuits, Cakes etc.

This Notification shall come into force with effect from 1^st April, 2006.