In exercise of the powers conferred by sub-section (1) of Section 75 of the Puducherry Value Added Tax Ordinance, 2007 (No. 1 of 2007). and all other powers enabling him in this behalf, the lieutenant Governor, Puducherry being satisfied that it is necessary so to do in the public Interest, is pleased to alter the Schedules to the said Ordinance, namely:-

AMENDMENT

1. In the First Schedule under the list of goods exempted -

(a) in serial No.50, for the words "Sugar, textile and tobacco covered under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957)", the words "Sugar, textile covered under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of1957) and un-manufactured tobacco, bidis and tobacco used in the manufacture of bidis shall be substituted; and

.(b) in serial No.53. for the words "Toddy; Neera and Arrack Pattai", the Words "Toddy and Neera." shall be substituted

2. In the Fifth Schedule, under list of goods taxable at the rate of twenty percent at the point of first sale, after the entries at serial No 3, the following shall be inserted

"4 Arrack Pattai" ,

3. This notification shall come into force on and with effect from 1^st July, 2007