Rates of tax

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....*****] 7[(c) in respect of goods specified in the Fourth Schedule, at the rates specified therein against the description of goods : Provided that the rate of tax in respect of goods specified in the Fourth Schedule shall be higher than the rate of tax applicable under clause (e) of this sub-section but shall not be more than thirty paise in the rupee;] 5[(d) in respect of the goods involved....

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....ers shall be the same as the rate at which the goods sold are chargeable to tax. (2) The Government may, if it deems necessary, reduce the rates of tax as specified in sub-section (1), by a notification to that effect in the official Gazette. ******************* Notes: 1. Substituted vide Delhi Value Added Tax (Amendment) Act, 2009 [Notification no. F.14(16)/LA-2009/LJ/10/LC LAW/1 dated 6-1-20....