THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) NOTIFICATIONS
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Body Notification No. 602/2014//141(120)/XXVII(8)/2008 Dated: 23rd June, 2014

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 (U.P. Act No. 1 of 1904) (as applicable to the State of Uttarakhand), the Governor is pleased to allow, the following amendments in Schedule-III of Value Added Tax Act with effect from the date of publication of this notification in Gazette.

Amendments

In Schedule-III, for the existing entry at clause (a) of serial No.1, the following entry shall be substituted.

Sr.No

Description of goods

Point of Tax

Rate of tax Percentage

(1)

(2)

(3)

(4)

(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

15%

(Rakesh Sharma)

Additional Chief Secretary.