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 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 to the State of Uttaranchal), the Governor is pleased to allow to make with effect from the date of publication of this Notification in the Gazette the following amendment in Schedule-II(B) of Uttaranchal Value Added Tax Act, 2005-

For the existing entry at serial no. 31 of Schedule-II (B) the following entry shall be substituted namely-

"31. Coffee powder and all forms of coffee including French coffee, coffee beans and seeds, cocoa pod, green tea leaf and chicory".