Section 51

Amendment status not verified — confirm the current text below against the official source.

& i$r qEn\ NerrYl rdi..rnd irrors ;*,ra t y c.*.. ^r" "994915 Gft -" ;, *,,il,r,..."-, r1!l1l,j:11Ilan!r Srn.tr fldfd rglroz.|( n' i "- ",,,, ,.. ---." '* "t fttrrd, n b, tlig otrs rfruriom R.rgr"*p E,..r."' *" djl-ry A.ll soods mentioned SC}IEDUI,E I ISce S€ction 12 (a)l helow are exempted from 8s,h m. Pr trLi. h &iossk srcrod 'hre!d, mmnD lJ, ro.wn as yrgrxNbr! ,18 49 50 Mxt locallv krown as rnidur. Dxtl. ryholly u ciirciprtly ol.rf.,aus cory,nlonu kDowtr ns !ota -dh. ouirrLkria[- Rx(ar, rcrd 1iD Nlnlar-dalr, 5:l Co.onurinshell &seoafuredkemelof coconur.rherrhriooprr Mtr!dh!s nrdcolerklnda,pl,oolLrhrrijhrdo. l'uIr'ed i ioe, comnronly hno*i rs lU ur i llar. cd .r berren ' i!e, !on,-,," ty kn.*" ,s C,i;;;;;h"J;;i;;;;;I Hur( includnre gru!idnut husk Bxtreles (hr{le olshetl, glN,lr. or plli c) Appalan. virm and v hll llnpmcess.d g[.d Ld]ves oIEn Lcrf phies r rd.up$pr!s!eJ o. nirched 68 lt Seeds olsin$. vclct,bles lrd uo*er. '12 13 l5 80 8l a2 Sirali, baeeshi, baftoo drre lerv.s, baskcr, hudmxde loonr & Eerha, nmde .nly ot blnrbo. 8-1 v.r.'L r.,3 rr"o oo'..i..i.e. or, rt. L. Kr..r rn..r1, J. /r.'. M,t,.. . 8,r E5 Panchamrnam, trrdaka i. yibhuri 82 llillirll)I-.LIi iI iSr. -ttat;c! i:l (li) I Tlt€ goo.is !.cniio!ial }.i07 n..Iieirl' rr lJ '!! T tr( rii:' fr_:ic oi 1 p'f rerlt :lc'.ritni.n 01 irooll . - ) S3 SCIlrlnluLE l\1 [Sec Sectior) ..12(rl ]l ,{'he goods r.lrcfitnr ed bciGw are litblc to V A T at tlte rat( oi 4 pe. ce nt IL',IDt]S'I'ITIAL II.{PUTS ANt} II{ITORh'IA1'IOI{ TECHNOLOGY I?IIODlJCl'S SI.No. Drscriptiun uf go0ds I qr !lLD( Llr-!15 l LIL rlireLl'ttlli\l 2 CLyrc.ol,.rLde, glyrc'ul$nrdsrnJ,qlt..ioLlye) Vee.uble*r\rr1ot!,e,thrnoiglr.'iJ!t,1,:crwrr.olhu rJ:.' \!rrr\rnd n'ir.mi.dr, wrrrIr o An'dulo.vcgeublrtiBboile(.oldu.d ddrril'r(.d srLPhu'se . bldn, p.lvm.r sed h) r!ni1\x'ori! m.rgs Liqtrm sl'i.os. 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(iii) ^n po r ionco mr cqdlp'mr filres lrlDlic nrren,hns 6i!iG.].k!s trups ud p r i,xlt..sori.s whichnre rh,'lr), rdrFd tor us with run+s rd arE '..cso csrhcreol Rai',cod. ra ii,, df'odtrdsorw RorriiA nrftA t .orlmsiL s $r! iicllry or dcd.ici'lly trnd rlEn Par6 odrcr r|d producc of Dr(mc ofru nres niPii'r rrd kno6$. Llbydiil[6. biby Dppi.s. disp.s$re diqtu scicnriric i'*rtoi,sft i lrb equip,ncnk rilc o0ric'l iiNrunen6. elccricil iin m 5. sieDtific brltE.. eNt ldlr6 shrviig$r, srriry ftzor. Dzorhr*r.s, fuzorcarridse rrtvjisbnsh. shivi:,sscin n'Niissmp. ffi.r+E ld rd*dn shc pornh ilrl.d rgshe Mx, cHnrnd shircncr sonndrrtr'nilriigcqifreds ndsdiig rordTcxkcB, dicr{riDics. nplilie6 iid similff.Pprdus fnd'itla.jE!tues'i l4? idhdrd' froEs eq" PDsii shinrcs n.d Dnduds cxcludln[tr@Nik M;;;.*.,,i1d.,,.,",.l," osr,otq ud doc(..rh ch€{idhr.H6G9rrmff.6. . : .trll'.',o r--r ' \\c "bi',rg.orrol rcflEroc, ki-i,]..r.r. mdteB. lrrkg,ound!. cunlins bickg@ndid Strircrcs.bri.rc es. (l[.ss,disp .h.i6s,rru s.pss.s.h bnss Yroitybrss.vrirv.bcsaidvrftvbos T rl irs. cn culiring irfrircs. p, rrilori,u nflsinls. iriEly r.cdrei s, mcruirrF 1!p. tr nick. !orri61 iMe roors iD.r csi i.s bmtoRs. kiilrii! pi$. lons $irclr rirs, Ms .ddcd Ldroi / sitrs ziP edci{s, zippcA offrirk sdE bls li6 L 95 -r.'il"' '",lreyavlve lffi ::.:":,1:;:1i.i.:lllii'[,ffi ;: i;;"n *.**i *'*' *"'' *'o"".,' iii ur",' **'"' -u *''r'"^ ;':i;L":;il::il;;*,",',,,,trddd*irori'5drrroi ff*, lr*=-,1.-*,.'.a1,,",,y".1.'s.1"4.,," By Ordtr. .t ashi Wangdi, ssJS, covt. of sikkim. Lesar Remembrance.f .iT..r"f iillll,lr*, E 96 GOVERNflTENT SIKKIM EXTHAORDINARY PUEiLISH ED BY AUTHORITY GAZETTE Tuesday, 20th September, 2005 No.347 Gangtok GOVERNIMENT OF SIKKIM LAW DEPARTIMEN'T GANGTOK No:4/LD/2005 Dated , 201912005 NOTIFICATION Theiolowi.gAclofthesikkimLegislaljveAssembLyhaV]ngreceivedtheassenloflheGoVe.noronTlh September, 2OO5 is hereby published tor gelleral in,olmalioni' THE SIKKIM VALUE ADDED TAX (AI\4ENDMENT) ACT,2OO5 (ACT NO.12 OF 2oos) AN ACT further to anrend the Si(kim value Aclded Tax Act, 2005 Be t enacted by the Legislatule ol Sikkim rl lhe Fifly_sixth Year of lhe Fepub lc oi lndia as iollows: _