The Jharkhand Value Added Tax Act, 2005 NOTIFICATION
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Body NOTIFICATION S.O. 21 Dated 7th June, 2008

In exercise of the powers conferred in Section 23 of the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006 and as amended by Jharkhand Act 21, 2006), the Governor of Jharkhand is pleased to make the following amendments Part E of Schedule II of the Act, in the following manner -

Amendment

1. The Serial No.2 of the said Schedule shall be susbstituted in the following manner:-

Sl. No.	Description of Goods	Rate	Conditions and Restriction
2.	High Speed Diesel Oil, Light Diesel Oil	14.5%	The tax shall be levied at the point of sale by the importer: if the goods are imported from a place outside the State; and at the point of sale by the oil companies; to the retailer or direct to the consumer, if the goods are sold by these companies.

This notification shall be effective from the midnight of 06.06.2008.