WHERE AS the State Government is satisfied that it is expedient so to do in public interest,
Now, Therefore, in exercise of the powers under sub-section (4) of section 4 read with section 74 of the Uttat Pradesh Value Added Tax Ordinance, 2007 [U.P.Ordinance no. 37 of 2007], the Governor is pleased to make with effect from January 01, 2008 the following amendments in the nSchedule- I, II, III and IV of the said Ordinance.
AMENDMENT
(a) In Schedule I for the entries at serial numbers 1, 3, 4, 5, 6, 8, 9, 10, 14, 19, 23, 25, 26, 27, 28, 31, 32, 35, 36, 40, 41, 42, 43 and 49, the following entries respectively shall columnwise be substituted namely:-
(A) Agricultural implements Manually operated or animal driven - Hand hoe or khurpa, sickle, spade, baguri, hand-wheel hoe, budding/grafting knife, secateur, pruning shear or hook, hedge shear, sprinkler, raker, sprayer, duster and sprayer-cum-duster, kudali or kudal, garden fork, garden hatchet, lopper, axe shovel, bill hook (single edge or double edge), soil injector, jandra, wheel barrow, winnowing fan or winnower, dibbler, gandasa, puddler, leveller or scoop, scraper, fertilizer seed broadcaster, sheller, groundnut decorticator, manure or seed screen, flame gun, seed grader, tasla, tangli, yoke, plough, harrow, cultivator or trifali, seed drill, fertilizer drill, seed cum-fertilizer drill, planter, plank or float, ridger, ditcher, bund former, thresher or palla, transplanter, chaff cutter, Persian wheel and bucket chain or washer chain, crop yield judging hoops, pur or mhot, carts, reaper, mower, sugar cane crusher, cane juice boiling pan and grating roller and crowbar; animal driven cart, tyre and tube thereof.
(B) Agricultural implements - Tractor or power driven-plough, harrow, cultivator or tiller, seed drill, fertilizer drill or fertilizer-cum-seed drill, fertilizer broadcaster, planter, plank or float, leveller or scoop, bund former, ridger, puddler, ditcher, cage wheel, sprayer, duster or sprayer-cum-duster, roller, hoe, rotary hoe or rotovetor, reaper or mower, potato harvester or spinner, groundnut digger, shaker, thresher, chaff cutter, sheller, groundnut decorticator, seed grader, winnower, seed treater, poultry feed grinder and mixer and transplanter.
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The percentage of different components in the chemical fertilizers shall be determined according to the guidelines by the Department of Agriculture, Uttar Pradesh from time to time.
(b) In Schedule II part A:-
For entries at serial numbers 3, 4, 5, 7, 12,, 13, 20, 23, 24, 26, 45, 46, 51, 52, 53, 54, 71, 72, 74, 79, 83, 85, 87, 92, 97, 104, 107, 115, 116, 119, 123, 125, 127, 136 and 137, the following entries respectively shall, columnwise be substituted namely:-
(c) In Schedule II part B:-
For entries at serial numbers 13, 15, 25 and 29, the following entries respectively shall, columnwise be substituted namely:-
(d) In Schedule II part C:-
For entries at serial numbers 6, 38, 71, 150, 151, 172, 196, 197, 207, 255, 259, 260, 264 and 266 the following entries respectively shall, columnwise be substituted namely:-
paints, enamels, cement based water colours, dry distempers, oil based distempers, emulsion paints including acrylic and plastic emulsion paints, lacquers including cellulose lacquers, varnishes all types of synthetic adhesive.
(e) In Schedule III after serial number 3 the following entry shall columnwise be inserted namely:-
(f) In Schedule IV
For entries at serial numbers 1, 2, 3, 6, 9, 10, and 11, the following entries respectively shall, columnwise be substituted namely:-