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Amendment in Fourth schedule of Delhi Value Added Tax, 2004
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Diesel tax rate amended in Fourth Schedule; new per rupee levy specified and made immediately effective.
The Fourth Schedule to the Delhi Value Added Tax, 2004 is amended by substituting the entry at serial number 13 to specify diesel (including high speed diesel, super light diesel oil and light diesel oil) as the taxable item and prescribe a per rupee tax levy for that entry, effective from the day immediately following issuance of the notification.
Amendment in Fourth Schedule in Delhi Value Added Tax Act, 2004
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VAT rate on liquor changed to a fixed ad valorem levy; applies to foreign and country liquor.
Amendment to the Fourth Schedule substitutes the existing entries for foreign and Indian-made foreign liquor and for country liquor with uniform ad valorem levy set at twenty-five paise in the rupee; promulgated by notification under statutory power and effective from 10 June 2020.
Amendments in the Fourth Schedule appended to S. No 12 and 13
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Per rupee levy revised: petrol and diesel now subject to a fixed per rupee VAT charge under Delhi VAT, effective immediately.
Amendment to the Fourth Schedule substitutes the rows at serial numbers 12 and 13 to impose a fixed per rupee levy on petrol (motor spirit) and on specified grades of diesel (high speed diesel, super light diesel oil, light diesel oil). The notification is made under the statutory power to amend the Fourth Schedule and takes effect from the day immediately following its issuance.

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Amendment in Fourth Schedule in Delhi Value Added Tax Act, 2004 - F.3(10)/Fin.(Rev-I)/2020-21/DS-VI/178 - Delhi Value Added Tax

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VAT rate on liquor changed to a fixed ad valorem levy; applies to foreign and country liquor.
Amendment to the Fourth Schedule substitutes the existing entries for foreign and Indian-made foreign liquor and for country liquor with uniform ad ... Summary

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Acts Income Tax