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 (6) of section 4 of the Uttarankhabd (the Uttaranchal Value Added Tax Act, 2005 Adaption and Modification order, 2007 (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 in the State of Uttarakhand) and in supersession of previous Notification no. 570/XXVII(8)/Vanijya Kar(VAT)/2006., Dated 13-6-2006 the Governor, is pleased to allow with immediate effect a rebate in tax from total tax payable by the seller at the rate of one rupee per litre on sale of motor spirit (petrol) and diesel oil, both as defined under the United Provinces Sale of Motor Spirit, Diesel oil and Alcohol Taxation Act 1939 (as applicable in the State of Uttaranchal), on the condition that the amount of rebate is passed on to the purchaser.