VAT schedule amendments revise commodity classifications and exemptions, changing taxable items and effective dates accordingly. Amendments revise the First and Third Schedules of the Delhi Value Added Tax Act, 2004 by substituting, omitting and inserting specified commodity entries-reclassifying sugar and khandsari, redefining textile entries with stated exclusions, adding kerosene appliances and specified consumer items, and relocating certain cycles and parts-with most changes effective immediately and particular textile substitutions effective from the Finance Bill, 2011 notification.
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Provisions expressly mentioned in the judgment/order text.
VAT schedule amendments revise commodity classifications and exemptions, changing taxable items and effective dates accordingly.
Amendments revise the First and Third Schedules of the Delhi Value Added Tax Act, 2004 by substituting, omitting and inserting specified commodity entries-reclassifying sugar and khandsari, redefining textile entries with stated exclusions, adding kerosene appliances and specified consumer items, and relocating certain cycles and parts-with most changes effective immediately and particular textile substitutions effective from the Finance Bill, 2011 notification.
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