Whereas the Lt. Governor of the National Capital Territory of Delhi is of the opinion that it is expedient in the interest of general public so to do.

Now, therefore, in exercise of the powers conferred by section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following amendment in the Schedules appended to the said Act, namely:-

AMENDMENTS

1. In the First Schedule appended to the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), hereinafter referred to as the "Principal Act"

(a) for the commodity at Sl. No. 47, the following shall be substituted, namely:-

Khandsari including imported sugar in all forms

(b) for the commodity at Sl. No. 48, the following shall be substituted, namely:-

"48. Textile as described in the First Schedule to the Additional Duty on Excise (Goods of Special Importance) Act, 1957 before its omission by the Govt. of India to give effect to Section 75 of the Finance Bill, 2011 but not including-

(i) Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06

(ii) imported varieties of textiles.

(iii) (a) industrial textiles such as canvas belt, filter cloth etc.

(b) furnishings other than handloom furnishings

(c) Suitings.";

(c) for the commodity mentioned at Sl. No. 49, shall be omitted.

(d) at Sl. No. 74 the following commodity shall be inserted, namely:

"74. Kerosene stoves, Lanterns and Petromax and their spares." and

(e) after the commodity at Sl. No. 79 the following commodities shall be added, namely:-

"80. Bicycles having M.R.P. upto Rs.3,500/= and

"81. Adult diapers."

2. In the Third Schedule appended to the Principal Act,-

(a) for the commodity mentioned at Sl. No. 12, the following commodity shall be substituted, namely:-

"12. Bicycles having M.R.P. above Rs.3,500/=, Tricycles, cycle rickshaws and parts including tyres and tubes thereof.";

(b) the commodity mentioned at sub entry (a) of Sl. No. 85 shall be omitted.

(c) for the commodity mentioned at Sl. No. 114, the following commodities shall be substituted, namely:-

(i) Bed sheet, pillow cover and other made-ups covered by HSN entry nos. 63.01, 63.02, 63.03, 63.04, 63.05 and 63.06.

(ii) (a) industrial textiles such as canvas belt, filter cloth etc.

(b) furnishings other than handloom furnishings

(c) Suitings.";

(d) the commodities mentioned at Sl. No. 189 shall be omitted.

This notification shall come into force with immediate effect except in case of the amendments at 1(b) and 2(c), which shall come into force with effect from the date of notification of the Finance bill, 2011 by the Government of India.

By Order and in the name of the Lt. Governor of the National Capital Territory of Delhi.

(V. K. Gupta)

Additional Secretary Finance