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    <title>Sweetmeat was included in Third Schedule w.e.f. 03.05.2005 and was accordingly taxable @ 4%.</title>
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    <description>The Lt. Governor, under section 103 of the Delhi Value Added Tax Act, 2004, issued a notification inserting Sweetmeat as Sl. No. 85 in the Third Schedule, with immediate effect, thereby subjecting sweetmeat to the VAT treatment applicable to Third Schedule goods under the Delhi VAT framework.</description>
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      <description>The Lt. Governor, under section 103 of the Delhi Value Added Tax Act, 2004, issued a notification inserting Sweetmeat as Sl. No. 85 in the Third Schedule, with immediate effect, thereby subjecting sweetmeat to the VAT treatment applicable to Third Schedule goods under the Delhi VAT framework.</description>
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