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 (The Uttaranchal Value Added Tax Act, 2005) Adaptation 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), the Governor is pleased to make, with effect from the date of publication of this Notification in the Gazette, the following amendment in Schedule I of The Uttarakhand Value Added Tax Act, 2005.

Amendment

In Schedule- I, for the existing entry at serial no. 35, the following entry shall be substituted namely:-

"Khadi Garments/ the products manufactured by the units, having turnover upto Rs.50 Lakh per annum, certified by (All India) khadi and village Industries Commission or the Uttarakhand Khadi and Village Industries Board and verified by the joint Commissioner (Executive) namely:-

Safety matches, fire crackers, candles, kapoor, gum and resin, fibres, other than coconut fibres and handmade goods such as paper, paperboard, file cover, file board, drawing paper, greeting cards, and invitation cards.