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    <description>Amendment to the First Schedule of the Delhi Value Added Tax Act substitutes serial no.49 to cover unmanufactured tobacco, bidis and tobacco used in manufacture of bidis and hooka tobacco, and inserts entries for tri-cycles for persons with disability, blood filters, bio-inputs (bio-fertilizers, micro-nutrients, plant growth promoters) and kerosene stoves, lanterns, Petromax and their spares; the notification takes immediate effect under powers conferred by section 103.</description>
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