Third Schedule amendment: reclassification of metal utensils, wax and wood altering VAT schedule entries and tax treatment. Amendments to the Third Schedule to the Delhi Value Added Tax Act substitute the entry for serial number 6 to include all metal utensils and cutlery (excluding precious metals), substitute the entry for serial number 120 to cover wax of all kinds not covered elsewhere, and insert a new entry at serial number 169 for wood and timber, with the notification taking effect from the instrument's commencement date.
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Provisions expressly mentioned in the judgment/order text.
Third Schedule amendment: reclassification of metal utensils, wax and wood altering VAT schedule entries and tax treatment.
Amendments to the Third Schedule to the Delhi Value Added Tax Act substitute the entry for serial number 6 to include all metal utensils and cutlery (excluding precious metals), substitute the entry for serial number 120 to cover wax of all kinds not covered elsewhere, and insert a new entry at serial number 169 for wood and timber, with the notification taking effect from the instrument's commencement date.
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