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    <description>Amendments to the Third Schedule to the Delhi Value Added Tax Act substitute the entry for serial number 6 to include all metal utensils and cutlery (excluding precious metals), substitute the entry for serial number 120 to cover wax of all kinds not covered elsewhere, and insert a new entry at serial number 169 for wood and timber, with the notification taking effect from the instrument&#039;s commencement date.</description>
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