Whereas the State Government is satisfied that it is expedient so to do in public interest.

Now, Therefore, in exercise of the power conferred under sub-section (4) of section 4 of Uttaranchal (now Uttarakhand) 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 Uttarakhand), the Governor is pleased to allow to make with efefct from the date of publication of this Gazette, the following amendment in Schedule-II(B) of the Uttaranchal Value Added Tax Act, 2005.

After the existing entry at serial no.135 of Schedule-II(B) the following entry shall be added; namely-

"136. Un manufactured tobacco, bidis and tabocco used in the manufacture of bidis."