Sweetmeat Added to Delhi VAT Act, 2004, Third Schedule; Subject to 4% Tax Rate under Section 103.

Sweetmeat was added to the Third Schedule of the Delhi Value Added Tax Act, 2004, effective from May 3, 2005, and is subject to a 4% tax rate. This amendment was made by the Lieutenant Governor of the National Capital Territory of Delhi, exercising powers under section 103 of the Act. The notification, issued by the Finance Department of Delhi, specifies that the inclusion of sweetmeat as entry number 85 in the Third Schedule is in the public interest and takes immediate effect.

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