Industrial inputs classification subsumes Bitumen, maintaining its prior VAT treatment after a statutory schedule amendment.
The amendment to the Third Schedule omits the specific entry for Bitumen and inserts a new entry for Industrial Inputs, thereby subsuming Bitumen within the industrial inputs category and preserving its existing tax treatment; the notification is issued under the enabling provision of the Delhi Value Added Tax Act and takes immediate effect, with an administrative note explaining the transitional lists of industrial inputs and their operation during the defined interval.

Tax schedule amendment adds specified kirana items, school bags under an MRP limit, and plastic granules to the list.
Amendment under section 103 amends the Third Schedule to the Delhi Value Added Tax Act with immediate effect: it omits the entries at Sl. No. 30 and Sl. No. 45 and inserts three new entries after Sl. No. 80 comprising specified kirana items, school bags subject to an MRP threshold, and plastic granules.

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.

Appointment of Commissioner of Value Added Tax: Shri R.K. Verma appointed under section 66(1) with immediate effect.
In exercise of powers under section 66(1) of the Delhi Value Added Tax Act, 2004 and other enabling powers, Shri R.K. Verma, IAS, is appointed as Commissioner of Value Added Tax for the National Capital Territory of Delhi with immediate effect to carry out the purposes of the Act; the appointment is formalised by an administrative notification issued by the Finance (Accounts) Department and signed by the Deputy Secretary (Finance).

Omission of Fourth Schedule entry removes a specified VAT schedule item under executive notification, effective immediately.
Omission of Entry No. 9 from the Fourth Schedule to the Delhi Value Added Tax Act is effected by notification invoking the Lt. Governor's powers under section 103; the entry at serial number 9 is omitted and the amendment is declared to come into force with immediate effect.

Taxable goods list amended: Third Schedule revisions redefine VAT coverage and add a comprehensive IT products category.
Amendment to the Third Schedule revises the list of goods subject to the specified VAT rate by omitting, substituting and inserting multiple entries, including an extensive new entry enumerating IT products and additions such as processed foods, knitting wool, tea, and embroidery items; certain entries are expanded to include cellular phones and accessories, and the changes take immediate effect under the Lt. Governor's exercise of powers under section 103 of the Delhi Value Added Tax Act, 2004.

Exemption Schedule amendment expands VAT-exempt commodities, adding specified foodstuffs, textiles and household items.
Amendment to the First Schedule of the Delhi Value Added Tax Act expands the list of exempted commodities effective 1.4.2005 under section 103, substituting entries at Sl. Nos. 20, 34 and 35 and inserting multiple items after Sl. No. 36, including compressed natural gas, rakhi, hand-made safety matches, clay idols and lamps, specified puffed rice products, paddy, rice, wheat, pulses, khandsari sugar (excluding imported sugar), textiles (excluding imported varieties), and tobacco (excluding gutkha and imported varieties).

Taxable threshold increased for VAT registration, raising the registration requirement and taking effect immediately.
The Lt. Governor, exercising powers under sub section (2) of section 18 of the Value Added Tax Act, has increased the taxable quantum used to determine compulsory registration for VAT. The notification changes the statutory registration threshold and takes effect immediately, thereby altering the monetary criterion that triggers registration and attendant compliance obligations under the Act.

Commencement of Delhi Value Added Tax Rules appointed, bringing the Rules into force and directing publication and circulation.
Appointment of the commencement date for the Delhi Value Added Tax Rules, 2005 under the powers of sub rule (2) of rule 1, notifying the date on which the Rules shall come into force and directing publication in the official gazette; the notification is executed in the name of the Lt. Governor and signed by the Deputy Secretary (Finance).

Commencement of Central Sales Tax (Delhi) Rules appointed to commence in Delhi from the notified commencement date.
Under the authority conferred by sub-rule (2) of rule 1 of the Central Sales Tax (Delhi) Rules, 2005, the Lt. Governor of the National Capital Territory of Delhi, by notification, designates a specific commencement date on which the Sales Tax Rules shall come into force within the Territory and records applicability of those Rules to the Territory from the notified commencement date.

Commencement of Delhi VAT: statutory provisions take effect, establishing the territorial VAT regime by official notification.
Under the authority of section 1(3) of the Delhi Value Added Tax Act, 2004, the Lt. Governor appointed the first day of April, 2005 as the date on which the Act's provisions shall come into force, effectuated by an official notification of the Finance (Accounts) Department signed by the Deputy Secretary, Finance.