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<h1>Delhi amends Value Added Tax Act: new rates for slate pencils, footwear, kites, and more under Section 103.</h1> The Government of the National Capital Territory of Delhi has issued amendments to the Schedules of the Delhi Value Added Tax Act, 2004, effective from April 1, 2013. Changes include updated entries for items such as slate pencils, common salt, footwear priced up to Rs. 500, kites, and new additions like refuse-derived fuel and organic colors. In the Third Schedule, certain entries are omitted or revised, including the addition of 'Desi Ghee' and updates to lighting products. These amendments are enacted by the Lt. Governor under section 103 of the Act.