Tax exemption expanded to include basic flour products, certain agricultural fibres and approved school mid day meals. Amendment to the First Schedule of the Delhi Value Added Tax Act adds three new exempted entries: flour and similar cereal products; rassi, ban and Newars (rope and fibre goods); and mid-day meals supplied by agencies approved by Government or Local Bodies to schools run by Government or Local Bodies. The notification, issued under section 103 of the Act, takes effect immediately and treats those listed supplies as VAT-exempt under the Act.