In exercise of the powers conferred by Section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of National Capital Territory of Delhi hereby makes the following Rules to further amend the Delhi Value Added Tax rules, 2005, namely:-

RULES

1. Short title and commencement.-

(1)These Rules may be called the Delhi Value Added Tax (Third Amendment) Rules, 2005.

(2) They shall come into force on the date of their publication in the Delhi Gazette.

2. Amendment of rule 35.-

In the Delhi Value Added Tax Rules, 2005, in rule 35, in sub-rule (1), in clause (b), the words and brackets "(other than petrol, diesel and other fuels)" occurring after the words "the goods" and before the words "are for the official use" shall be omitted.