VAT rate reduction on diesel and dry fruits lowers tax charges under Delhi VAT via schedule amendments. Notification under the Delhi Value Added Tax Act reduces the VAT rate on diesel from 20% to 12.5% and on dry fruits from 12.5% to 5%, inserts the words 'dry fruits' into the Third Schedule after 'pisi mehendi', and omits entry (v) in the Fourth Schedule at Sl. No. 1; the amendments take effect from 20th July, 2010 pursuant to section 103.