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 amendments in the third schedule appended to the said Act, namely :-

AMENDMENT

In the Third Schedule appended to the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), (hereinafter referred to as the "principal Act"), -

for entry at Sr. No. 115, the following entry shall be substituted, namely: -

"115.(i) w.e.f. 11.05.2005 to 10.06.2013 : Spectacles, Sunglasses, parts and components thereof, contact lens and lens cleaner" and

"(ii) w.e.f .11/06/2013 : Spectacles, parts and components thereof, contact lens and lens cleaner but not including Sunglasses, its parts and components."

This notification shall come into force with effect from the aforementioned dates.

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

(Ravinder Kumar)

Deputy Secretary-VI (Finance)