THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) NOTIFICATIONS
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Body Notification No.379/2013 /141(120)/XXVII(8)/2008 Dated 28th March, 2013

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 Uttarakhand Value Added Tax Act, 2005 (Act No. 27 of 2005), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (Act no. 1 of 1904) (as applicable in the State of Uttarakh,and), the Governor is pleased to make, with effect from 1st April, 2013, the following amendment in Schedule-Ill of the Uttarakhand Value Added Tax Act, 2005:-

Amendment

In schedule-Ill, the existing entry at serial no. 1, the following entry shall be substituted; namely-

Sr.No	Description of goods	Point of Tax	Rate of tax Percentage
(1)	(2)	(3)	(4)
1	(a) Spirits and spirituous liquors of all kinds including Methyl Alcohol, Alcohol as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 but excluding country liquors and "wine, manufactured from fruits produced in Uttarakhand State".	M or I	20%
	(b) Country liquors		Exempt
	(c) Wine, manufactured from fruits produced in Uttarakhand State	M or I	5 %

(RADHA RATURI)

SECRETARY.