WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;

NOW, THEREFORE, in exercise of the powers conferred by sub-section (4) of Section 4 of The Uttarakhand (The Uttaranchal Value Added Tax Act, 2005) Adaptation and Modification Order 2007, (Act No. 27 of 2005) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (Act No. 1 of 1904) (as amended from time to time and as applicable in the State of Uttarakhand), the Governor, is pleased to substitute, with effect from the date of publication of this Notification in the Gazette, the following entry in place of the existing entry at Serial No.1 of Schedule-1 of The Uttaranchal Value Added Tax Act, 2005, namely-

AMENDMENT

"1. Cart driven by animal and agricultural implements other than those mentioned in any other Schedule of this Act, manually operated or animal driven or tractor driven."