First Schedule amendment: omission of 'but not' in a commodity entry alters descriptive scope under the Delhi VAT framework. An amendment under Section 103 to the Delhi Value Added Tax Act, 2004 removes the words 'but not' from the column 'COMMODITY' in the First Schedule entry against Sl. No. 47 by notification dated 10 December 2009 issued by the Lt. Governor of the National Capital Territory of Delhi.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
First Schedule amendment: omission of "but not" in a commodity entry alters descriptive scope under the Delhi VAT framework.
An amendment under Section 103 to the Delhi Value Added Tax Act, 2004 removes the words "but not" from the column "COMMODITY" in the First Schedule entry against Sl. No. 47 by notification dated 10 December 2009 issued by the Lt. Governor of the National Capital Territory of Delhi.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.