AMENDMENTS in the Sixth Schedule of the Delhi Value Added Tax Act, 2004- (Delhi Act 03 of 2005), in the entry at Sl. No. 13 in part-B 'European Commission' shall be substituted by the new word 'European Union' - F.5 (54)/Policy-II/VAT/ 2012-13/1331-1343 - Delhi Value Added Tax
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Schedule amendment: substitution of 'European Commission' with 'European Union' for VAT exemption/refund eligibility under Delhi VAT Act. Amendment to the Sixth Schedule substitutes the entry at Part B Sl. No. 13, replacing the designation European Commission with European Union, under powers conferred by sub section (2) of Section 103 of the Delhi Value Added Tax Act, 2004, to reflect the delegation name change arising from the Treaty of Lisbon amendment and to ensure VAT exemption/refund facilities associated with the delegation apply under the revised name.
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Provisions expressly mentioned in the judgment/order text.
Schedule amendment: substitution of 'European Commission' with 'European Union' for VAT exemption/refund eligibility under Delhi VAT Act.
Amendment to the Sixth Schedule substitutes the entry at Part B Sl. No. 13, replacing the designation European Commission with European Union, under powers conferred by sub section (2) of Section 103 of the Delhi Value Added Tax Act, 2004, to reflect the delegation name change arising from the Treaty of Lisbon amendment and to ensure VAT exemption/refund facilities associated with the delegation apply under the revised name.
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