Sweetmeat was included in Third Schedule w.e.f. 03.05.2005 and was accordingly taxable @ 4%.

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.... DELHI FINANCE (ACCOUNTS) DEPARTMENT DELHI SACHIVALAYA, I.P.ESTATE, NEW DELHI-110002 No.F.101(336)/2005-Fin.(A/Cs)(i)/468 Dated: 03.05.2005 NOTIFICATION No.F.101(336)/2005-Fin.(A/Cs)(i)/468 - Whereas the Lt. Governor of the National Capital Territory of Delhi is of the opinion that its is expedient in the interest of general public so to do. Now, therefore, in exercise of the ....