In exercise of the powers conferred by Section 23 and 57 read with Section 13 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006), the Governor of Jharkhand is pleased to make the
following amendments in the Schedule - II Part-E:-
Amendments
1. In the Schedule II Part-E of the Jharkhand Value Added Tax Act, 2005, the Serial Nos. 2 and 6 shall be amended in the following manner :-
2
2. The tax shall be levied at the point of sale by the importer; if the goods are imported from a place outside the State; and at the point of sale by the oil companies; to the retailer or direct to the consumer, if the goods are sold by these companies.
6
K.K.Khandelwal,
Additional Chief Secretary,
Commercial Tax Department,
Jharkhand, Ranchi.