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<h1>Delhi VAT Act Amended: New Exemptions for Agricultural Tools, Pappad, Vadi, Leaf Plates, Paper Waste, and Incense Sticks</h1> The Government of the National Capital Territory of Delhi has amended the First Schedule of the Delhi Value Added Tax Act, 2004, effective from August 8, 2005. The amendments include changes to existing entries and the addition of new commodities to the list of exempted items. Specifically, manually operated or animal-driven agricultural implements and their parts are now covered under entry 1, while entry 58 includes 'Pappad and Vadi.' New entries added are leaf plates and cups, paper waste, and incense sticks. These changes are enacted under the authority of the Lieutenant Governor of Delhi.