In exercise of the powers conferred by sub-section (1) of Section 102A of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of 2005), the State Government do hereby make the following amendment to the Schedule B to the said Act, namely:-

AMENDMENT

In PART II of the said Schedule B,

(i) after serial No. 31, the following serial and the entry against it shall be inserted, namely:-

"31A. Coconut oil"

(ii) in the entry appearing in column (2), against serial No. 47, the words "other than coconut oil" appearing after the words "Edible oils" shall be omitted;

(iii) after serial No. 48, the following serial and the entry against it shall be inserted, namely:-

"48A Excavator, back-hoe loader, bulldozer";

(iv) after serial No. 54A, the following serial and the entry against it shall be inserted, namely:-

"54AA. Glass and Glass sheets";

(v) after serial No. 62, the following serial and the entry against it shall be inserted, namely:-

"62A Plywood, laminates, particle board, hard board, block board, Medium Density Fibre (MDF) Board, veneer and insulated board" ;

(vi) In the serial No. 68-

(1) in the entry appearing in column (2), in clause (xv), the words and symbol "copper;" appearing at the end shall be substituted by the words and comma "copper, and barbed wire;";

(2) after clause (xvi), the following clause and entry against it shall be inserted, namely:-

"(xvii) fabricated iron and steel structural used for plants and machineries."

(vii) In serial No. 69-

(1) in the entry appearing in column (2), in clause (a), for the words "cellular phones" the words "cellular phones costing up to Rupees five thousands" shall be substituted; and

(2) in the entry appearing in column (2), in clause (o), the words "digital still image video cameras" appearing after the words "radio broadcasting or apparatus" shall be omitted ;

(viii) in the entry appearing in column (2), against serial No. 113, the words "and made up sarees" shall be added after the words "Textile fabric";

(ix) in the entry appearing in column (2), against serial No. 114, the words "made up sarees" appearing after the words and symbol "apparels of all sorts," shall be omitted ;

(x) the explanation, appearing after serial No. 125 and the entries against it, shall be omitted;

(xi) in the explanation appearing after serial No. 131, the words and symbol 'Textile fabric' shall be substituted by the words and symbol 'Textile fabric and made up sarees'.

By order of the Governor

S. ROUT

Under-Secretary to Government