First Schedule which contains list of exempted commodities has been amended wherein some entries have been changed and a number of commodities inserted in the schedule with effect from 1.4.2005 - F.101(316)/2005-Fin.(A/Cs)(ii)/28 - Delhi Value Added Tax
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Exemption Schedule amendment expands VAT-exempt commodities, adding specified foodstuffs, textiles and household items. Amendment to the First Schedule of the Delhi Value Added Tax Act expands the list of exempted commodities effective 1.4.2005 under section 103, substituting entries at Sl. Nos. 20, 34 and 35 and inserting multiple items after Sl. No. 36, including compressed natural gas, rakhi, hand-made safety matches, clay idols and lamps, specified puffed rice products, paddy, rice, wheat, pulses, khandsari sugar (excluding imported sugar), textiles (excluding imported varieties), and tobacco (excluding gutkha and imported varieties).
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Amendment to the First Schedule of the Delhi Value Added Tax Act expands the list of exempted commodities effective 1.4.2005 under section 103, substituting entries at Sl. Nos. 20, 34 and 35 and inserting multiple items after Sl. No. 36, including compressed natural gas, rakhi, hand-made safety matches, clay idols and lamps, specified puffed rice products, paddy, rice, wheat, pulses, khandsari sugar (excluding imported sugar), textiles (excluding imported varieties), and tobacco (excluding gutkha and imported varieties).
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