Whereas the L~Governor . of the National Capital Territory of Delhi is of the opinion that it is expedient in the interest of general public so to do; i Now, therefore, in exercise of the powers conferred by section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following amendments in the Fourth Schedule appended to the said Act, namely :-

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