In exercise of the powers conferred by sub-section (1) of Section 10-A of the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002), the State Government, hereby, notifies zero percent, in case of dealers who are not liable to tax under said section and four percent, in case of dealers who are liable to tax under said section, as the rate of tax for the purpose of the said sub-section.

2. This notification shall be deemed to have come into force from 26.11.2009.