The Jharkhand Value Added Tax Act, 2005 NOTIFICATION
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Notification No. S.O. 67., Dated 9th March, 2007

In exercise of the powers conferred by the clause (e) of sub-section (5) of Section 8 of the Jharkhand Value Added Tax Act 2005 (as amended by the Jharkhand Act 21, 2006) the Governor of Jharkhand is pleased to specify that the following sales and purchases involved in the activities / process(s) as mentioned in column (2) below, subject to the conditions and restrictions: as set out in column (3), the specified quantum shall be as set out in column (4) —.

Sl. No.	Nature of activities and process(s)	Restriction and conditions	Specified Quantum
(1)	(2)	(3)	(4)
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.	Rs. 2 Lakhs
2.	Process undertaken by Brick kiln owners engaged in the sale & supply of bricks	For this purpose "Refractory Bricks" shall not be included.	Rs. 1 Lakh
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.	Rs. 1 Lakh
4.	Bakery: Non mechanized		Rs. 2 Lakhs

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