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 Value Added Tax Act, 2005 (Act No. 27 of 2005), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (Act No. 1 of 1904) (as applicable in the State of Uttarakhand) , the Governor is pleased to make, with effect from the date of publication of this Notification in the Gazette, the following amendment in Schedule-II (B) of The Uttarakhand Value Added Tax Act, 2005:-

Amendment

In Schedule-II(B), for the existing entry at serial no.137, the following entry shall be substituted; namely:-

"138.(a) Road Roller, Paver Finishers, compactors, Road Sweepers, Bitumen Pressure Distributors, Pothole Repairing Machines, Drum Mix Plant, Hot Mix Plant, Earth movers and excavators, Drilling and mining machinery, Air compressors, Jack hammers, Wagon Drills and parts thereof.

(b) Utility Track Vehicles, OHE Maintenance Cars, Rail-cum-Road Vehicles, Ballast Tamping Machines, Rail Grinding Machines, Track Renewal Trains and Parts thereof".