VAT on liquor revised to a per-rupee levy, altering taxation of foreign and Indian made foreign liquor. Substitution of Serial No. 2 in the Fourth Schedule to the Delhi Value Added Tax Act, 2004 prescribes a specific per-rupee levy on Liquor (Foreign and Indian Made Foreign Liquor) and declares the amendment effective from the stated commencement date by notification issued under Section 103(1) of the Act, with note of rescission of an earlier notification.