In exercise of the powers conferred by sub-section (1) of section 103 of the Daman & Diu Value Added Tax Regulation, 2005 (1 of 2005)

EXTRAORDINARY Daman 261 h February, 2009, 7 Phalguna 1930 (Saka) "B. No. OFFICIAL GAZETTE Government of India U.T. ADMINISTRATION OF DAMAN & DIU ~am~ PUBLISHED BY AUTHORITY UT ADMINISTRATION OF DAMAN & DIU SECRETARIAT, DAMAN. No. DMN/VAT-2005/08-09/2026 Dated : 26/02/2009. NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 103 of the Daman & Diu Value Added Tax Regulation, 2005 (1 of 2005) (hereafter referred to as the said Regulation), the Government hereby amends the First Schedule to the said Regulation In the following manner, namely : (A} Amendment in the First Schedule appended to the said Regulation : 1) After entry No. 60 in the First Schedule the following entry shall be added : "61. The goods sold by the Canteen Stores Department or by the Unit Rum Canteens to the members of Armed Forces, subject to the following conditions. (a) The Goods shall be sold exclusively to members of the Armed Forces. (b) The goods in respect of which exemption under the First Schedule referred above to is claimed shall be of goods obtained from the Canteen Stores Department, the sale price of which are fixed by the Chairman, Board of Administration, Canteen Stores Department or the General Manager, Indian Naval Canteen Services. EXTRAORDINARY No. : 02 (c) The exemption of tax will be available for the sale of goods other than those mentioned at Annexure below for resale in Daman & Diu and turnover of sale on account of sale goods mentioned in the Annexure below shall be included in the Taxable turnover of the Canteen Stores Department or of the Unit Rum Canteen. Explanation - For the purpose of this clause, the expression "Members of the Armed Forces" shall include ex-service personnel and war-windows identified as such by the Ministry of Defence/Army, Navy and Air Headquarters or their subordinate/attached offices. ANNEXURE 1. (a) Motor Vehicles including chassis of motor vehicles and motor bodies, but not including tractors tyres, tubes, accessories, component parts and spare parts of motor vehicle. (b) Motor cycles, motor cycle combinations, motor scooters, motoretts, two wheelers and three wheelers. 2. (a) Refrigerators. (b) Air-conditioning and other cooling appliances and apparatus excluding air coolers and water coolers. (c) All kind of cooking appliances, cooking ranges, microwave ovens and grilles. (d) Vaccum cleaners, electrical and electronic air purifiers and dish washers. (e) Television sets, video cassette recorders, video cassette players, CD players, home theatres, video camera and cameras. (g) Room air convectors and air circulators. (h) Voltage stabilizers, inverters and transformers. (i) Transmission towers. (j) Electronic toys and games. (k) Video CD and DVD Players. (I) ACSR Conductors. 3. Telecommunication equipments including telephones, tele-printers, wireless equipment and fax machines but excluding mobile phone handsets. 4. Cinematographic equipments including cameras, projectors and sound recording and reproducing equipment and spare parts, component parts and accessories required for use therewith and lenses, films and cinema carbons. 5. Foreign made watches, electrical time switches and mechanical timers and component parts, spare part and accessories thereof. 6. All arms including rifles, revolvers pistols and ammunition for the same and component parts and accessories thereof but not including 12 bore shot-gun ammunition. Page 2 of4 EXTRAORDINARY No. : 02 7. Cigarette cases and lighters. 8. Typewriters, tabulating calculating, cash registering, indexing, card punching franking and addressing machines, tele-printers, duplicating machines and photocopying machines, component parts, spare parts and accessories thereof 9. Binoculars, telescopes and opera glasses and component parts, spare parts and accessories thereof. 11. (a) (b) (c) (d) 14. (a) (b) All type of cutlery including knives, forks and spoons. All goods made of glass including glassware, but not including glass and bangles, optical lenses, glass tumblers and mirrors. Utensils, kitchenware and tableware made of glass or chine clay. Glazed earthenware. Chinaware including crokery. Picnic set sold as a single unit. Iron and steel safes and almirahs. Light Diesel oil/high speed Diesel. Kerosene oil sold through modes other than fair price shop. Cosmetics, perfumery but not including tooth brush, toothpaste, tooth powder, kumkum, soap, shampoo and hair oil. Leather goods, excepting footwear, belts and sports articles made of leather. 17. Furniture including iron and steel and moulded furniture, but excluding wooden furniture. 18. Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or plastic foam or other synthetic foam. 19. Furs and skins with fur and articles made therefrom including garments made thereof. 20. Articles made of stainless steel excluding safety razor blades and surgical instruments or parts of industrial machinery and plant, utensils, kitchen wares and table wares made up of stainless steel. 21. Plastic, PVC celluloid, bakelite and rubber goods and goods made of similar other substances but not including domestic goods having maximum retail price inclusive of all taxes up to two hundred rupees per item. 22. Fireworks including coloured matches. Page 3 of4 24. (a) (b) EXTRAORDINARY No. : 02 Lifts and elevators of all kinds. All types of glazed and vitrum tiles, mosaic tiles and ceramic tiles. All types of laminated sheets such as Sun mica, Formica etc. Carpets of all kinds. Weatherproofing compounds. Ivory articles. All kinds of marble, granite and their tiles. Sandalwood and Oil thereof. Meat, fish, fruits and vegetables when sold in preserved form. Silk and garments made of silk but not including Sarees made of silk. Musical instruments. Synthetic Gems. Spark plugs. Adhesives. Oxygen and Gases. Aeronautics including aero planes, ground equipments their accessories and parts. All types of sanitary goods, sanitary wares and fittings. Paints and colours. Pan Masala, Gutkha, Cigarettes and tobacco products. All kinds of imported preserved food articles when sold in sealed containers. Lubricants including all kinds of non petroleum lubricants. Imported Vanaspati. This notification shall come into force with immediate effect. By Order and in the name of the Administrator of Daman & Diu Sd/- ( P.J. Bamania ) Deputy Secretary (Taxation) Government Printing Press, Daman - 02/2009 - 250. [Price Rs.4.00]