Scope of taxable goods expanded: fuels are now included within goods treated as for official use under Delhi VAT rules. The amendment omits the parenthetical exception '(other than petrol, diesel and other fuels)' from the provision defining goods 'for the official use,' thereby including fuels within the goods treated as for official use under the Delhi Value Added Tax rules; the amendment is titled the Delhi Value Added Tax (Third Amendment) Rules, 2005 and comes into force on publication in the Delhi Gazette.
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Scope of taxable goods expanded: fuels are now included within goods treated as for official use under Delhi VAT rules.
The amendment omits the parenthetical exception "(other than petrol, diesel and other fuels)" from the provision defining goods "for the official use," thereby including fuels within the goods treated as for official use under the Delhi Value Added Tax rules; the amendment is titled the Delhi Value Added Tax (Third Amendment) Rules, 2005 and comes into force on publication in the Delhi Gazette.
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