VAT exemption list amended, substituting specified entries and adding exemptions for leaf plates, paper waste and incense sticks. Amendment to the First Schedule of the Delhi Value Added Tax Act substitutes the entry at serial No. 1 to exempt manually operated or animal driven agricultural implements (including spare parts, components and accessories), replaces serial No. 58 with pappad and vadi, and inserts entries for leaf plates and cups, paper waste, and incense sticks commonly known as agarbati, dhup kathi or dhup bati.