The Uttar Pradesh Value Added Tax ACT, 2008 Notifciation
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Body Notification No.- KA.NI.-2-869/XI-9(l)/08-U.P.Act.-5-2008-Order-(81)-2012 Dated 30th August, 2012

In exercise of the powers under sub-section (4) of section 4 of the Uttar Pradesh Value Added Tax Act, 2008 (U.P.Act no. 5 of 2008), the Governor is pleased to make with effect from September 01,2012, the following amendment in ScheduIe-IV to the said Act

AMENDMENT

In Schedule-IV,-

(a) for the entry at serial number 11, the following entry shall columnwise be substituted, namely:

S. No.	Name and description of goods	Point of Tax	Rate of Tax%
1	2	3	4
11	Pan Masala containing tobacco (Gutka).	M or I	30%

(b) after the entry at serial number 12, the following entries shall columnwise be inserted, namely:

S. No.	Name and description of goods	Point of Tax	Rate of Tax%
1	2	3	4
13	Pan Masala without tobacco content	M or I	30%
14	Unmanufactured tobacco, tobacco refuse, Khaini (chewing tobacco and its products), Zarda, Surti or other goods of similar nature and tobacco products excluding Bidi and Cigarette/Cigar.	M or I	30%

By order,

(Birish Kumar)

Pramukh Sachiv