Inclusion of piped natural gas in VAT schedule changes its statutory classification and takes immediate effect. Amendment inserts piped natural gas into the entry at serial No. 1 of the Fourth Schedule to the Delhi Value Added Tax Act, 2004, placing it after 'other than liquid petroleum gas' and before 'Compressed Natural Gas,' thereby changing the statutory classification of piped natural gas under the Act; the amendment takes effect immediately.
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Provisions expressly mentioned in the judgment/order text.
Inclusion of piped natural gas in VAT schedule changes its statutory classification and takes immediate effect.
Amendment inserts piped natural gas into the entry at serial No. 1 of the Fourth Schedule to the Delhi Value Added Tax Act, 2004, placing it after "other than liquid petroleum gas" and before "Compressed Natural Gas," thereby changing the statutory classification of piped natural gas under the Act; the amendment takes effect immediately.
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