THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) NOTIFICATIONS
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Body Notification No. 810/2010/186(120) / XXVII (8) /2008 Dated 17th August, 2010

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 Uttarankhand ( The Uttaranchal Value Added Tax Act, 2005) (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-IV of The Uttarakhand Value Added Tax Act, 2005.

Amendment

In Schedule -IV, after the existing entry at serial no. 1, the following entry shall be added; namely -

Sl. No.	Description of Dealers / persons	Exemption		Conditions, if any
Sl. No.	Description of Dealers / persons	Kind of exemption	Extent of exemption	Conditions, if any
1	2	3(a)	3(a)
2	Sales to or purchase and sales by Central Police Forces Canteen of all goods, other than those specified below- (a) Spirits and spirituous liquors of all kinds including Methyl Alcohol as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 but excluding country liquors. (b) All goods specified in serial no. 1 of Schedule IV of Uttarakhand Value Added Tax Act, 2005.	Sale to or purchase and sales by -	Exempt	On condition that it is certified by an officer not below the rank of Commanding Officer that the goods are meant for being sold to members of the Central Police Forces / their ex-personnel.

Alok Kumar Jain

Principal Secretary, Finance