In exercise of the powers conferred by Section 102A of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of 2005), the State Government do hereby make the following amendments to Schedule A to the said Act and direct that the said amendments shall come into force on the 1st June 2007, namely:-

AMENDMENTS

In the said Schedule A, -

(i) after serial No.5A, the following new serial and the entry against it shall be inserted, namely :-

" 5B Cart driven by animal";

(ii) in the entry appearing in column (2) against serial No.17, after the word "saplings", the comma and words "fresh leaves other than beedi/kendu leaves and green tea leaves" shall be inserted;

(iii) in the entry appearing in column (2) against serial No.27A, after the word "Pappad", the words "and handmade nuggets commonly known as badi" shall be inserted;

(iv) after serial No.35, the following new serial and the entry against it shall be inserted, namely:-

"35A. Unmanufactured tobacco, beedis and tobacco used in the manufacture of beedis" and

(v) after serial No.43, the following new serial and the entry against it shall be inserted, namely:-

"44 Handmade soap"