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) Governor, is pleased to allow with immediate effect a full rebate in VAT tax to the seller of liquid petroleum gas (L.P.G.) For domestic use at every point of sale on the condition that the amount of rebate is passed on to the purchaser.