GOVERNMENT
OF PUNJAB
DEPARTMENT
OF EXCISE AND TAXATION
(EXCISE
AND TAXATION-I BRANCH)
NOTIFICATION
1st October, 2014
No.
S.O. 163/ P.A.8/2005/S.8/2014.- Whereas the State Government is satisfied that
circumstances exist, which render it necessary to take immediate action in
public interest;
Now, therefore, in exercise of the
powers conferred by sub-section (3) of Section 8 of the Punjab Value Added Tax
Act, 2005 (Punjab Act No.8 of 2005), and all other powers enabling him in this
behalf, the Governor of Punjab is pleased to make the following amendment in Schedule “E”,
appended to said Act, with immediate
effect by dispensing with the condition of previous notice, namely :-
AMENDMENT
In
the said Schedule,-
(i)
for serial number 1 and
entries relating thereto, the following serial number and entries relating
thereto, shall be substituted, namely:-
"(1) Diesel other than premium diesel 9.75 per cent";
(ii)
in serial number 15,-
(a) for
item 3, the following item and entries relating thereto, shall be substituted,
namely:
" 3 Cold Drinks, aerated drinks and
soda 27.5 per cent";
and
(b) for
item 25, the following item and entries relating thereto, shall be substituted,
namely:-
"25 Cigarette and Cigar 30
per cent".
D.P. REDDY,
Financial Commissioner Taxation and
Secretary to Government of Punjab
Department of Excise and Taxation.
Department of Excise and Taxation.
