In exercise of the powers conferred by sub-section (2) of Section 14 of the Bihar Value Added Tax Act, 2005 (Act No. 27 of 2005) the Governor of Bihar is pleased to make the following amendments to the Schedule I appended to the said Act with immediate effect, namely :-

Amendments

1. Serial number 18 of Schedule I appended to the Bihar Value Added Tax Act, 2005 and its corresponding entries shall be deleted.

2. Serial number 53 of Schedule I appended to the Bihar Value Added Tax Act, 2005 shall be substituted by the following, namely-

"53. Salted cooked food made wholly or partially of flour, atta, maida, suji or beson that is to say singhara, nimki, kachauri, khasta kachauri, luchi, radhaballavi and dalpuri in which branded, packed and preserved salted cooked food that is to say singhara, nimki, kachauri, khasta kachauri are not included."

3. Serial number 59 of Schedule I appended to the Bihar Value Added Tax Act, 2005 shall be substituted by the following, namely-

" 59 Sweetmeats of sale price up to five hundred rupees per kilogram in which Cake and Pastry are not included but curd and khoa are included"

4. Serial number 61 of Schedule I appended to the Bihar Value Added Tax Act, 2005 shall be substituted by the following, namely-

"61 (i) Textile fabrics sold in length, piece or set whichever madewholly or partly of cotton, rayon, flax, artificial silk or wool or any other natural or artificial fibres, if its sale price is up to five hundred rupees per metre.

(ii) Sarees made wholly or partly of any natural or artificial fibres if its sale price is up to two thousand rupees per piece.

(iii) Mosquito net fabrics and mosquito net commonly known as moshari."

By order of the Governer of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.

INSTAVAT COMMENT

Entry No. 18 Omitted read as under:

18. Duty Entitlement Pass Book (D.E.P.B.)