WHEREAS the Lt. Governor of the National Capital Territory of Delhi, being of the opinion that it is expedient in the interest of general public so to do, in exercise of the powers conferred by section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), hereby, makes the following amendment in the Fourth Schedule of the Act, namely: -

In the Forth Schedule of the Delhi Value Added Tax Act, 2004 -

1. After S. No. 9, the following entry shall be inserted, namely :-

(10) Tobacco and Gutka except unmanufactured tobacco, bidis, tobacco used in the manufactured of bidis and hooka tobacco.

This notification shall come into force with immediate effect.

By order and in the name of the Lt. Governor of the National CapitalTerritory of Delhi,

Sd/-

(AJAY KUMAR GARG)