No.F.3(2)/Fin(T&E)/2007-08/(i) -WHEREAS the Lt. Governor of the National Capital Territory of Delhi is of the opinion that it is expedient in the interest of general public so to do.

Now, therefore, in exercise of the powers conferred by section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following amendments in the First Schedule appended to the said Act, namely:-

AMENDMENTS

In the First Schedule appended to the said Act, -

(1) for the entry at Sl. No.49, the following entry shall be substituted, namely:-

"49. Unmanufactured tobacco, bidis and tobacco used in the manufacture of bidis and hooka tobacco.";

(2) after the entry at Sl. No.70 the following entries shall be inserted, namely:-

"71. Tri-cycle meant for use by persons with disability.

72. Blood filters.

73. Bio-inputs like bio-fertilizers, micro-nutrients and plant growth promoters.

74. Kerosene-stoves, Lanterns and Petromax and their spares.".

This notification shall come into force with immediate effect.