‘E’

[See sub-section (1) of section 9] List of Goods on which No Input Tax Credit is admissible Sr. No. Name of the Commodity (1) (2) (1) Aviation spirit, Aviation turbine fuel and A. V. Gas other than covered by entry 34 of Schedule ‘B’. (2) High Speed Diesel Oil (HSD). (3) Light Diesel Oil (LDO). (4) Motor spirit which is commercially known as petrol including, ethanol blended petrol. (5) Furnace Oil (6) Any other Petroleum Products not specifically described hereinabove or in any of the Schedules appended hereto other than Kerosene Oil, Liquefied Petroleum Gas, substitute furnace fuel including low sulphur heavy stock, Naphtha and Lubricating Oil and Grease (7) Lotteries including online lotteries Secretariat Annexe, V. P. SHETYE, Panaji, dated 31st March, 2005. Secretary to the Government of Goa, Law Department (Legal Affairs). ____________ 1. Clause omitted vide Amendment Act 14 of 2017 original clause read as follows: “agriculture” with all its grammatical variations and cognate expressions, includes horticulture, the raising of crops, grass or garden produce, and also grazing; but does not include dairy farming, poultry farming, stock breeding, the mere cutting of wood or grass, gathering of fruit, raising of man-made forests or rearing of seedlings or plants; Explanation.— For the purposes of this clause and clause (d), the expression “forest” means the forest to which the Indian Forest Act, 1927(Central Act 16 of 1927), in its application to the State of Goa, applies; 2. Clause omitted vide Amendment Act 14 of 2017 original clause read as follows: “agriculturist” means a person who cultivates land personally, for the purpose of agriculture; (Extrordinary-3) dated 26-02-2019 the original expression read as follows “Commissioner of Commercial Taxes” 4. The words “/Sales Tax or Value Added Tax” omitted by the Amendment Act 18 of 2006. 3. Substituted vide Amendment Act (7 of 2019);published in the Official Gazette Series I No. 47 5. Clause omitted vide Amendment Act 14 of 2017 original clause read as follows: “to cultivate personally” means to carry on any agricultural operation on one’s own account,—(i) by one’s own labour, or(ii) by the labour of one’s family, or(iii) by servants on wages payable in cash or kind (but not in crop share), or by hired labour under one’s personal supervision or the personal supervision of 6. Substituted vide Amendment Act 12 of 2013. any member of one’s family; Explanation I:— A widow or a minor, or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. Explanation II:— In the case of a Hindu undivided family, land shall be deemed to be cultivated personally, if it is cultivated by any member of such family. 7. Clause omitted vide Amendment Act 14 of 2017 original clause read as follows: “declared goods” 8. Substituted vide Amendment Act 14 of 2017.Orignal provisions read as follows: “goods” means all means declared goods as defined in the Central Sales Tax Act, 1956 (Central Act 74 of 1956); kinds of movable property (other than newspapers) and includes livestock, all materials, commodities, grass or things attached to or forming part of the earth which are agreed to be severed before sale or under a contract of sale, and property in goods (whether as goods or in some other form) involved in the execution of works contract, lease or hire-purchase or those to be used in the fitting out, 9. Substituted vide Amendment Act 12 of 2013. 10. Inserted by the Amendment Act 24 of 2008 improvement or repair of movable property but does not include actionable claims, stocks, shares and securities 11. Sub-section (1) substituted vide Amendment Act 38 of 2023. Original sub-section (1) read as follows:- (1) Every dealer, whose turnover of all sales made during— (i) the year ending on the 31st day of March of the year preceding the year in which this Act is enforced; or (ii) the year commencing on the 1st day of April of the year during which this Act is enforced; has exceeded or exceeds the relevant limit specified in sub-section (4), of this section shall until such liability cases under sub-section (3), be liable to pay tax under this Act on his turnover of sales, made, on or after the appointed day: Provided that, a dealer to whom clause (i) of sub-section (1) does not apply but clause (ii) applies and whose turnover of all sales first exceeds the relevant limit specified in sub-section (4) of this section after the appointed day shall not be liable to pay tax in respect of sales which take place up to the time when his turnover of 12. Substituted in place of expression 90 days vide Amendment Act 7 of 2024. sales, as computed from the first day of the year dur ing which this Act is enforced, does not exceed the relevant limit applicable to him under sub -section (4). 13. Sub-section (2) substituted vide Amendment Act 38 of 2023. Original sub-section (2) read as follows:- (2) Every dealer whose turnover, of all sales made, during any year commencing on the first day of the year, being a year subsequent to the years mentioned in sub-section (1), first exceeds the relevant limit specified in sub-section (4), shall, until such liability ceases under sub-section (3), be liable to pay tax under this Act with effect from the said date: Provided that, a dealer shall not be liable to pay tax in respect of such sales as take place during the period commencing on the first day of the said year up to the time when his turnover of sales does not 2023. Omitted proviso read as follows:- 2023. Omitted provisions read as follows:- exceed the relevant limit applicable to him under sub-section (4). 14. Proviso of sub-section (3) omitted vide Amendment Act 38 of Provided that, if the dealer becomes liable to pay tax again in the same year in which he ceased to be liable as aforesaid, then in respect of such sales as take place during the period commencing on the date of the cessation of liability to tax and up to the time when his turnover of sales does not exceed the relevant limit applicable to him under sub-section (4), no tax shall be payable by him. 15. Sub-section (4) and (5) omitted vide Amendment Act 38 of (7) For the purposes of this section, the limits of turnover shall be as follows— (i) Limit of Turnover of In case of Non-resident dealer and casual trader. Rs. 10000/- (ii) Limit of turnover of In case of importer/manufacturer. [Rs. 5,00,000/-] (iii) Limit of turnover of In any other case. 15[Rs. 10,00,000/-] (8) For the purpose of calculating the limit of turnover for liability to tax,— (a) except as otherwise expressly provided, the turnover of all sales shall be taken, whether such sales are taxable or not or of taxable goods or not; (b) the turnover shall include all sales made by the dealer on his own account, and also on behalf of his principals whether disclosed or not; (c) in the case of an auctioneer, in addition to the turnover, if any, referred to in clauses (a) and (b), the turnover shall also include the price of the goods auctioned by him for his principal, whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal, if the price of such goods is received by him on behalf of his principal; (d) in the case of a manager or agent of a non-resident dealer, in addition to the turnover, if any, referred to in clauses (a), (b) or (c), the turnover shall also include the sales of the non-resident dealer effected in the State. 16. Sub-section 9 inserted vide Amendment Act 2 of 2011 and substituted vide 12 0f 2013. 28. Section 7 substituted vide Amendment Act 6 of 2026. 33. Clause (iii) substituted vide Amendment Act 16 of 2012 34. Clause (ix), (x) inserted by the Amendment Act 18 of 2006 35. Clause (xi) inserted by the Amendment Act 18 of 2006 and substituted by the Amendment Act 24 of 2008. 38. Provisos inserted vide Amendment Act 16 of 2012. (Extroardinary-3) dated 26-02-2019 the original expression read as follows:-“ or under the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000)” (Extroardinary-3) dated 26-02-2019 the original expression read as follows:-“(2) After adjustment under sub-section (1), the excess input tax credit of a registered dealer other than those covered under sub-section (3), shall be carried over as an input tax credit to the subsequent period upto the end of the respective financial year and if there is any unadjusted input tax credit thereof, the same shall be 17. Substituted by the Amendment Act 15 of 2005. 18. Substituted by the Amendment Act 15 of 2005. 19. Inserted vide Amendment Act 12 of 2013 20. Substituted vide Amendment Act 16 of 2012. 21. Substituted by the Amendment Act 12 of 2008 22. Inserted by the Amendment Act 24 of 2008 23. Inserted vide Amendment Act 12 of 2013 24. Inserted by the Amendment Act 15 of 2005 25. Inserted by the Amendment Act 15 of 2005 26. Inserted by the Amendment Act 15 of 2005 27. Inserted by the Amendment Act 18 of 2006 and further substituted vide Amendment Act 12 of 2013. 29. Inserted vide Amendment Act 12 of 2013. 30. Substituted by the Amendment Act 15 of 2005 31. Substituted by the Amendment Act 12 of 2008 32. Inserted by the Amendment Act 15 of 2005 36. Inserted by the Amendment Act 12 of 2008 37. Substituted by the Amendment Act 15 of 2005, thereafter vide Amendment Act 2 of 2011. 39. Omitted vide Amendment Act (7 of 2019) published in the Official Gazette Series I No. 47 40. Substituted vide Amendment Act (7 of 2019) published in the Official Gazette Series I No. 47 refunded in the prescribed manner within a period of three months from the date of filing of the last quarterly return of the respective financial year or from the date of filing an application by the dealer claiming such refund, whichever is later.” 41. Sub-section 2-A was inserted vide Amendment Act 17 of 2016 and ssubstituted vide Amendment Act (7 of 2019) published in the Official Gazette Series I No. 47 (Extroardinary-3) dated 26-02-2019 the original expression read as follows:-“ (2A) Any dealer, who has applied for carry forward of excess input tax credit after coming into force of the Goa Value Added Tax (Sixth Amendment) Act, 2012 and has been allowed to carry forward the same by an order in writing, may instead of availing the benefit of carry forward, claim refund of the amount allowed to be carried forward under sub- section (2) by making an application within six months from the date of coming into force of the Goa Value Added Tax (Ninth Amendment) Act, 2016.” 42. Sub-section 2-B was inserted vide Amendment Act 17 of 2016 and ssubstituted vide Amendment Act (7 of 2019) published in the Official Gazette Series I No. 47 (Extroardinary-3) dated 26-02-2019 the original expression read as follows:-“ (2B) The dealer who has not applied for carry forward of excess input tax credit after coming into force of the Goa Value Added Tax (Sixth Amendment) Act, 2012, he also may claim refund under sub-section (2) by making an application within six months from the date of coming into force of the Goa Value Added Tax (Ninth Amendment) Act, 2016 and he shall be assessed for the respective financial year and the amount of the excess input tax credit as may be determined in the assessment shall be allowed to be refunded to him.” 43. Sub-section 2-C was inserted vide Amendment Act 17 of 2016 and omitted vide Amendment Act (7 of 2019) published in the Official Gazette Series I No. 47 (Extroardinary-3) dated 26-02-2019 the original expression read as follows:-“(2C) The dealer who is claiming excess input tax credit at the end of financial year but does not apply for refund, he shall be assessed for the respective financial year and such amount of the excess input tax credit as may be determined in the said assessment shall be allowed to be carried forward.” Thereafter again Inserted vide Amendment Act 9 of 2023 and came into force w.e.f. on the date of 44. Substituted in place of expression “shall be refunded in the prescribed manner within 3 months from the 45. Vide Amendment Act 2 of 2011, an Explanation was inserted which has been omitted vide Amendment Act 46. Substituted vide Amendment Act 2 of 2011. 47. Substituted vide Amendment Act 2 of 2011. 48. Substituted vide Amendment Act 2 of 2011. 49. Substituted vide Amendment Act 7 of 2019; the original expression read as follows:-“ 13. Tax publication of this Act in the Official Gazette date of filing of application claiming the refund” Vide Amendment Act 15 of 2020. 16 of 2012. Authorities.— (1) For carrying out the purposes of this Act, the Government shall, by notification published in the Official Gazette, appoint an officer to be called the Commissioner.(2) Likewise, the Government may, by notification published in the Official Gazette, appoint an Additional Commissioner, if any, and such number of—(a) Assistant Commissioners,(b) other officers and persons, and give them such designations, if any, as the Government thinks necessary.(3) The Commissioner shall have jurisdiction over the whole of the State of Goa; and an Additional Commissioner, if any, be appointed, shall have jurisdiction over the whole of the State, or where the Government so directs by notification in the Official Gazette, over any local area thereof. All other officers shall have jurisdiction over the whole of the State or over such local areas as the Government may specify by notification in the Official Gazette.(4) The Commissioner shall have and exercise all the powers and perform all the duties, conferred or imposed on the Commissioner by or under this Act, and an Additional Commissioner, if any, appointed, shall, save as otherwise directed by the Commissioner by notification in the Official Gazette, have and exercise within his jurisdiction all the powers and perform all the duties, conferred or imposed on the Commissioner, by or under this Act. (5) Assistant Commissioners, other officers and persons, shall, within their respective jurisdiction, exercise such of the powers and perform such of the duties of the Commissioner under this Act, as the Commissioner may subject to such conditions and restrictions delegate to them either generally, or as respects any particular matter or class of matters by an order notified in the Official Gazette. (6) The Government may, subject to such restrictions and conditions, if any, as it may impose, by notification in the Official Gazette, delegate to the Commissioner the powers (not being powers relating to the appointment of Additional Commissioner or Assistant Commissioner or other Officers) conferred on that Government by this section. (7) No person shall be entitled to call in question, in any proceeding, any jurisdiction including the territorial jurisdiction of any officer or person appointed under sub-section (2), after the expiry of thirty days from the date of receipt by such person of any notice under this Act, issued by such officer or person. If, within the period aforesaid, a separate application in writing in the prescribed form raising an objection as to the jurisdiction of any such officer or person is made to him, the officer or person shall refer the question to the Commissioner, who shall after giving the person raising the objection, a reasonable opportunity of being heard, make an order determining the question. (8) All officers and persons appointed under sub-section (2) shall be subordinate to the Commissioner; and the subordination of officers other than the Commissioner, and of persons, amongst themselves shall be such as may be prescribed.” (Extrordinary-3) dated 26-02-2019. he so desires” by the Amendment Act 38 of 2023. 52. Proviso inserted by the Amendment Act 15 of 2005 and omitted vide Amendment Act 38 of 2023. 50. Inserted vide Amendment Act 7 of 2019; published in the Official Gazette Series I No. 47 51. Substituted in place of expression “but is not liable to pay tax under the provisions of this Act may, if Omitted Proviso read as under : “Provided that if the person or dealer to whom such certificate of registration is granted becomes liable to pay tax under any other provisions of the Act, then the certificate of registration so granted shall cease to be valid unless amended after payment of prescribed fee.” 53. Sub-section (4) substituted vide Amendment Act 9 of 2023 and came into force w.e.f. publication in Official Gazette. Original sub-section read as follows:- (4) Certificate of registration and its renewal shall not be granted to a dealer unless he has deposited in Government treasury prescribed fee in the prescribed manner and within the prescribed time. 54. Sub-section (8) substituted vide Amendment Act 38 of 2023. Original sub-section read as under: (8) Where,— (a) any business, in respect of which a certificate of registration has been issued under this section, has been discontinued, or has been transferred or otherwise disposed of; or (b) the turnover of sales of a registered dealer has during any year not exceeded the relevant limit specified in sub- section (4) of section 3,— then, in the case covered by clause (a), the dealer shall apply in the prescribed manner and within the prescribed time for cancellation of his registration to the Commissioner, and in the case covered by clause (b), the dealer may apply in the prescribed manner for cancellation of his registration to the Commissioner; and thereupon the Commissioner may, after such inquiry as he deems fit and subject to rules framed, cancel the registration with effect from such date including any date earlier to the date of the order of cancellation as he considers fit having regard to the circumstances of the case. 55. Sub-section 9 inserted vide Amendment Act 2 of 2011 and further substituted vide Amendment Act 12 of 2013. 56. Sub-section 10 to 16 inserted vide Amendment Act 12 of 2013. Thereafter vide Amendment Act 9 of 2023 sub- section (10) substituted. Original sub-section (10) read as follows: - (10) Any registration granted under the provisions of this Act shall remain valid for such period as may be prescribed unless it is cancelled before the expiry of such period. In case the registration granted is not renewed within the prescribed time, it shall stand cancelled automatically and such dealer shall not be entitled to any 57. Inserted vide Amendment Act 9 of 2023. 58. Substituted in place of expression “by order cancel his certificate of registration from such date as may 63. Substituted vide Amendment Act 12 of 2013. benefits available to a registered dealer under this Act: Provided that, before passing the order of cancellation, the dealer shall be given a reasonable opportunity of being heard. be specified by him in such order.” Vide Amendment Act 9 of 2023. 59. Sub-section (2) substituted vide Amendment Act 2 of 2011 60. Sub-section (3) inserted vide Amendment Act 2 of 2011 61. Sub-Section (1) substituted vide Amendment Act 16 of 2012. 62. Sub-section (4) inserted vide Amendment Act 6 f 2012. 64. Second proviso inserted vide Amendment Act 2 of 2011 and further substituted vide Amendment Act 12 of 2013. 65. The expression (1%) substituted as (2%) vide Amendment Act 2 of 2011 and thereafter vide Amendment 67. Inserted vide Amendment Act 2 of 2011. Act 12 of 2013 substituted as (5%). 66. Expression “amount due” substituted as “amount due; or “vide Amendment Act 2 of 2011”. 68. Sub-section 3 substituted by the Amendment Act 18 of 2006. 69. Expression “two years” substituted as “three years” vide Amendment Act 12 of 2013. 71. Inserted by the Amendment Act 24 of 2008 72. Inserted vide Amendment Act 13 of 2015. 77. Inserted vide Amendment Act 15 of 2020. 79. Inserted vide Amendment Act 12 of 2013. 80. Inserted vide Amendment Act 38 of 2023. 83. Inserted vide Amendment Act 12 of 2013. 84. Substituted by the Amendment Act 18 of 2006 70. Expression “two years” substituted as “three years” vide Amendment Act 13 of 2015. 73. Expression “within the prescribed time limit” omitted vide Amendment Act 2 of 2025. 74. Sub-section 4 substituted vide Amendment Act 12 of 2013. 75. Sub-section (5) omitted vide Amendment Act 12 of 2013. 76. Sub-section 9 inserted by the Amendment Act 18 of 2006 and substituted vide Amendment Act 12 of 2013. 78. Expression “Five year” substituted as “eight years” vide Amendment Act 12 of 2013. 81. Sub-section (2) substituted vide Amendment Act 6 of 2026. 82. Sub-section(5) inserted vide Amendment Act 6 of 2026. 85. Sub-section (2) substituted vide Amendment Act 15 of 2020. Original sub-section read as follows:- (2) When any amount refundable to any dealer or person under an order made under any provisions of this Act, including refund admissible to an exporter under sub-section (3) of section 10, is not refunded within ninety days— (a) of the date of such order is made by any authority; or (b) the date of receipt of the order by the authority, if such order is made by any other authority; or (c) of the date of receipt of application for refund under sub-section (3) of section 10, the authority shall pay such person simple interest at the rate of eight per cent. per annum on the said amount from the day immediately following the day of expiry of the said ninety days to the day of refund: Provided that the interest calculable shall be on the balance of the amount remaining after adjusting out of the refundable amount any tax, penalty or other amount due under this Act, for any year by the person on the date from which such interest is calculable. 86. Sub-section (3) inserted vide Amendment Act 6 of 2026. 87. Substituted vide Amendment Act 17 of 2016 along with sub section 4-A 88. Substituted in place of expression “sub-Section(2)” vide amendment Act 14 of 2017 89. Substituted vide Amendment Act 12 of 2013. 90. Substituted vide Amendment Act 12 of 2013. 91. Inserted vide Amendment Act 12 of 2013. 92. Substituted vide Amendment Act 7 of 2019 the original expression read as follows:-“39. Revision/Review by Commissioner.— 92[(1)] The Commissioner may, on his own motion, call for and examine the record of any proceeding under this Act and if he considers that any order passed therein by any authority other than the Tribunal or High Court is erroneous, in so far as, it is prejudicial to the interest of the revenue, after giving the assesses an opportunity of being heard pass such order as he deems fit: Provided that the Commissioner shall not pass any order under this section after the expiry of 92[five years] from the date of such order 92[(2) Subject to such rules as may be prescribed, any assessment made or order passed under this Act or under the rules made thereunder by any authority appointed under section 13 of this Act, may be reviewed by the respective authority passing it upon an application or of it’s own motion, as the case may be : Provided that no order of assessment or any other order shall be reviewed after the expiry of 93. Inserted vide Amendment Act 7 of 2019 published in the Official Gazette Series I No. 47 95. Existing section Numbered as sub-section (1) by the Amendment Act 18 of 2006. 92[five years] from the date of order, by any authority under this sub-section.” (Extraordinary-3) dated 26-02-2019 94. Section substituted by the Amendment Act 15 of 2005. 96. Sub-section (1) substituted vide Amendment Act 12 of 2013. 97. Expression “plus an amount equal to simple interest @ 18% per annum or at such rate as the Government may specify by notification, from time to time, on the tax payable for the return period:” omitted vide Amendment Act 7 of 2019. 98. Inserted by the Amendment Act 18 of 2006 and substituted vide Amendment Act 12 of 2013. 99. Substituted vide Amendment Act 12 of 2013. 100. Inserted vide Amendment Act 12 of 2013. 101. Substituted vide Amendment Act 12 of 2013. 102. Inserted vide Amendment Act 9 of 2023. 104. Inserted vide Amendment Act 14 of 2017. 108. Substituted by the Amendment Act 18 of 2006 109. Substituted by the Amendment Act 18 of 2006 110. Substituted by the Amendment Act 18 of 2006 111. Substituted by the Amendment Act 18 of 2006 112. Substituted by the Amendment Act 18 of 2006 113. Substituted by the Amendment Act 15 of 2005 114. Substituted in place of figure “2001” by the Amendment Act 15 of 2005 115. Substituted in place of figure “2001” by the Amendment Act 15 of 2005 116. Substituted in place of figure “2001” by the Amendment Act 15 of 2005 117. Inserted vide Amendment Act 16 of 2012. 118. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 119. Substituted by the Notification No. 4/5/2005-Fin(R&C) (29) dated 31-3-2006 published in the O.G. Series I 120. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 121. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I 122. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 123. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I 124. Inserted vide Notification No.4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 17 103. Sub-section (1) substituted by the Amendment Act 12 of 2008. 105. Sub-section (3) substituted by the Amendment Act 12 of 2008. 106. Sub-section (4) inserted by the Amendment Act 12 of 2008. 107. Sub section 7 inserted vide Amendment Act 12 of 2013. 17 dated 1-8-2005(EO-2). No. 52 dated 31-3-2006 (EO-3). 17 dated 1-8-2005(EO-2). No. 17 dated 1-8-2005(EO-2). 17 dated1-8-2005(EO-2). No. 17 dated 1-8-2005(EO-2) dated 1-8-2005(EO-2) thereafter substituted vide Notification No. 4/5/2005-Fin(R&C)(64) dated 7-7-2009 125. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 126. Omitted vide Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 127. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I 128. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 129. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 130. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 131. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. published in the O.G. Series I No. 15 dated 9-7-09 (EO-1) 17 dated 1-8-2005(EO-2) 52 dated 30-3-2007(EO-3) No. 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) thereafter vide Notification No. 4/5/2005-Fin(R & C) (29) dated 31-3-2006 published in the O.G. Series I No. 52 dated 31-3-2006(E.O-3) present entry substituted . 17 dated 1-8-2005(EO-2) 17 dated1-8-2005(EO-2) 132. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 133. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I 134. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I 135. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I 136. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 137. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I 138. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I 139. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 140. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 141. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 142. Inserted vide Notification No. 4/5/2005-Fin(R & C) (23) dated 24-8-05 and thereafter omitted vide 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) No. 17 dated 1-8-2005(EO-2) No. 17 dated 1-8-2005(EO-2) No. 17 dated 1-8-2005(EO-2). 17 dated 1-8-2005(EO-2) thereafter vide notification No. 4/5/2005-Fin (R &C) (40) dated 30-3-2007 published in the O.G.Series I No. 52 dated 30-3-2007 (EO-3) same has been omitted. No. 17 dated 1-8-2005(EO-2). No. 17 dated 1-8-2005(EO-2). 17 dated1-8-2005(EO-2). 17 dated 1-8-2005(EO-2) thereafter substituted vide Notification No. 4/5/2005-Fin(R & C) (64 ) dated 7-7- 2009 published in the O.G. Series I No. 15 dated 9-7-2009 (EO-1). 17 dated 1-8-2005(EO-2) thereafter substituted vide Notification No. 4/5/2005-Fin(R & C) (64 ) dated 7-7- 2009 published in the O.G. Series I No. 15 dated 9-7-2009 (EO-1). notification No.4/5/2005-Fin(R&C)(64) dated 7-7- 2009 published in the O.G. Series I No. 15 dated 9-7- 143. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 144. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I 145. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I 146. Omitted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I 147. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 148. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I 149. Omitted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 150. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 151. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 152. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 153. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I 154. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I 2009 (EO-1) 17 dated 1-8-2005(EO-2). No. 17 dated 1-8-2005(EO-2). No. 17 dated 1-8-2005(EO-2). No. 52 dated 30-3-2007 (Ext-3) 17 dated 1-8-2005(EO-2) No. 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) No. 17 dated 1-8-2005(EO-2) No. 17 dated 1-8-2005(EO-2) 155. Substituted by the notification No. 4/5/2005-Fin(R&C) (16) dated 3-8-2005 published in the O.G. Series I 156. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 157. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 158. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 159. Inserted vide Not. No. 4/5/2005-Fin(R&C)(15) dtd. 1-8-1985 published in the O.G. Series I No. 17 dtd. 1- 160. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 161. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 162. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 163. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 164. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I 165. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 166. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 167. Substituted vide Notification No. 4/5/2005-Fin(R&C)(64) dated 7-7-2009 published in the O.G. Series I 168. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 169. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 170. Substituted vide Notification No. 4/5/2005-Fin(R&C)(64) dated 7-7-2009 published in the O.G. Series I 171. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I 172. Substituted vide Notification No. 4/5/2005-Fin(R&C)(50) dated 28-4-2008 published in the O.G. Series I 173. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I 174. Substituted vide Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I 175. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I 176. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 177. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 178. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 17 dated 3-8-2005 (EO-3) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) 8-2005(EO-2) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2)thereafter vide Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 (EO-3) dated 30-3-2007 omitted. 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) No. 17 dated 1-8-2005 (EO-2) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) thereafter vide Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 (EO-3) dated 30-3-2007 omitted No. 15 dated 9-7-09(Ex-ord-1) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) No. 15 dated 9-7-09(Ex-ord-1) No. 17 dated 1-8-2005 (EO-2) No. 4 (EO) dated 28-4-2008 No. 17 dated 1-8-2005 (EO-2) No. 52 dated 30-3-2007 (EO-3) No. 17 dated 1-8-2005 (EO-2) 17 dated 1-8-2005 (EO-2) 17 dated 1-8-2005(EO-2) and omitted vide Notification No. 4/5/2005-Fin(R&C) (40) dated 30-3-2007 published in the Official Gazette Series I No. 52 datd 30-3-2007 (Ext-3) No. 17 dated 1-8-2005 (EO-2) 179. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 180. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 181. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I 182. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 183. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 184. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 185. Substituted vide Notification No. 4/5/2005-Fin(R&C) (62) dated 2-7-2009 published in the Official Gazette 186. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 187. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 188. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 189. Omitted vide Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 190. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I 191. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 192. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 193. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 194. Omitted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 195. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 196. Substituted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I 197. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 198. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 199. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 200. Substituted by the Notification No. 4/5/2005-Fin (R & C) (64 ) dated 7-7-2009 published in the Official 201. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 202. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) No. 17 dated 1-8-2005 (EO-2) 17 dated 1-8-2005(EO-2) thereafter vide Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 (EO-3) dated 30-3-2007 omitted 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) thereafter vide Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 (EO-3) dated 30-3-2007 omitted Series I No. 15 dated 9-7-2009. 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) thereafter vide Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 52 (EO-3) dated 30-3-2007 omitted 52 dated 130-3-2007 (Ex-ord-3) No. 17 dated 1-8-2005 (EO-2) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005 (EO-2) 17 dated 1-8-2005(EO-2) No. 17 dated 1-8-2005 (EO-2) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) Gazette Series I No. 15 dated 9-7-2009 (EO-1) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) 203. Substituted by the Notification No. 4/5/2005-Fin(R&C) (29) dated 31-3-2006 published in the O.G. Series I 204. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 205. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 206. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 207. Inserted vide Notification No. 4/5/2005-Fin(R & C) (40) dated 30-3-2007 published in the O.G. Series I 208. Omitted vide notification No. 4/5/2005-Fin(R&C) (40) dated 30-3-2007 published in the O.G. Series I No. 209. Inserted vide Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-1985 published in the O.G. Series I No. 210. Inserted by the Notification No. 4/5/2005-Fin(R&C) (29) dated 31-3-2006 published in the O.G. Series I 211. Substituted by the Notification No. 4/5/2005-Fin(R&C)(49) dated 27-3-2008 published in the Official 212. Inserted by the Notification No. 4/5/2005-Fin(R&C) (29) dated 31-3-2006 published in the O.G. Series I 213. Substituted by the Notification No. 4/5/2005-Fin(R&C) (40) dated 30-3-2007 published in the O.G. Series I 214. Inserted by the Notification No. 4/5/2005-Fin(R&C) (29) dated 31-3-2006 published in the O.G. Series I 215. Inserted by the Notification No. 4/5/2005-Fin(R&C) (29) dated 31-3-2006 published in the O.G. Series I 216. Inserted vide Notification No. 4/5/2005-Fin(R&C) (34) dated 1-9-2006 published in the O.G. Series I No. 217. Inserted vide Notification No. 4/5/2005-Fin(R&C) (46) dated 9-1-2008 published in the O.G. Series I No. 218. Inserted vide Notification No. 4/5/2005-Fin(R&C) (46) dated 9-1-2008 published in the O.G. Series I No. 219. Inserted vide Notification No. 4/5/2005-Fin(R&C) (49) dated 27-3-2008 published in the O.G. Series I No. 220. Inserted vide Notification No. 4/5/2005-Fin(R&C) (49) dated 27-3-2008 published in the O.G. Series I No. 221. Inserted vide Notification No. 4/5/2005-Fin(R&C) (50) dated 28-4-2008 published in the O.G. Series I No. 222. Inserted vide Notification No. 4/5/2005-Fin(R&C) (50) dated 28-4-2008 published in the O.G. Series I No. 223. Inserted vide Notification No. 4/5/2005-Fin(R&C) (50) dated 28-4-2008 published in the O.G. Series I No. 224. Inserted vide Notification No. 4/5/2005-Fin(R&C) (50) dated 28-4-2008 published in the O.G. Series I No. 225. Inserted vide Notification No. 4/5/2005-Fin(R&C) (50) dated 28-4-2008 published in the O.G. Series I No. 226. Inserted vide Notification No. 4/5/2005-Fin(R&C) (64) dated 7-7-2009 published in the O.G. Series I No. 227. Inserted vide Notification No. 4/5/2005-Fin(R&C) (64) dated 7-7-2009 published in the O.G. Series I No. No. 52 dated 31-3-2006 (EO-3) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) No. 52 dated 30-3-2007 (EO-3) 52 dated 30-3-2007 17 dated 1-8-2005(EO-2) No. 52 dated 31-3-2006 (EO-3) Gazette Series I No. 52 dated 27-3-2008 (Ext) No. 52 dated 31-3-2006 (EO-3) No. 52 dated 30-3-2007 (EO-3) No. 52 dated31-3-2006 (EO-3) No. 52 dated 31-3-2006 (EO-3) 22 dated 1-9-2006 (Ex-rd-3) 40 dated 9-1-2008 (Ex-rd-3) 40 dated 9-1-2008 (Ex-rd-3) 52 dated 27-3-2008 (Ex-Ord-) thereafter substituted vide Notification No. 4/5/2005-Fin(R&C)(64) dated 7- 7-2009 published in the O.G. Series I No. 15 dated 9-7-2009(Ext-Ord-1) 52 dated 27-3-2008 (Ex-Ord-) 4 dated 28-4-2008 4 dated 28-4-2008 and present entry substituted vide Notification No.4/5/2005-Fin(R&C)(64) dated 7-7- 2009 published in O.G. Series I No. 15 dated 9-7-2009 (E.O.-I) 4 dated 28-4-2008 4 dated 28-4-2008 4 dated 28-4-2008 15 dated 9-7-2009(EO-1) 228. Inserted vide Notification No. 4/5/2005-Fin(R&C) (64) dated 7-7-2009 published in the O.G. Series I No. 229. Inserted vide Notification No. 4/5/2005-Fin(R&C) (64) dated 7-7-2009 published in the O.G. Series I No. 230. Substituted of existing entry vide Notification No. 38/1/2017-Fin(R&C)/2063 dated 2-1-2023 published in 232. Substituted vid Notification No.38/1/2017-Fin(R&C) 25254 dated 21-3-2024 ,published in the Official 233. Substituted vide Notification No. 4/2/2024-Fin(R&C)/25737 dated 22-6-2024 published in the Official 234. Substituted vide Notification No. 4/5/2005-Fin)R&C) (29)dated 31-3-2006 published in O.G. Series I No. 236. Substituted vide Notification No. 4/5/2005-Fin(R&C)(65) dated 7-7-2009 published in the O.G. Series I 237. Substituted vide Notification No. 4/2/2024-Fin(R&C)/25737 dated 22-6-2024 published in the Official 238. Substituted vide Notification No. 38/1/2017-Fin(R&C)/3536 Published in the Official Gazette Series I 239. Substituted vide Notification No. 4/5/2005-Fin(R&C)(23) dated 24-8-2006 published in O.G. Series I 240. Substituted vide Notification No. 38/1/2017-Fin(R&C)/3536 Published in the Official Gazette Series I 241. Substituted vide Notification No. 38/1/2017-Fin(R&C)/3536 Published in the Official Gazette Series I 242. Substituted vide Notification No. 4/5/2005-Fin(R&C) (145) dated 30-3-2017 published in the O.G. Series I 15 dated 9-7-2009(EO-1) 15 dated 9-7-2009(EO-1) 15 dated 9-7-2009(EO-1) the Official Gazette Series I No. 39 dated 02-01-2022 231. Entry was omitted vide Notification dated 24-8-2005 however same has been inserted again vide Notification No. 4/5/2005-Fin(R&C) (65) dated7-7- 2009 published in O.G. Series I No. 15 dated 9-7-09 (E.O.-I) Gazette Series-I No.51 (Extraordinary) dated 21-3-2024. This notification came to effect w.e.f. 1-4-2024 Gazette Series-I No. No.12 [Extraordinary No. -01] dated 21-06-2024 52 dated 31-3-2006 235. Entry substituted vide Notification No. 38/1/2017-Fin(R&C)/553 dated 8-5-2020, published in the Official Gazette Series I No 6(Extraordinary-3) dated 9-5-2020 No.15 dated 9-7-2009 (EO-1) same is further amended vide Notification dated 14-6-2019 published in the OG Ser-I No.11 (E.O) dated 14-6-2019 and reduced from 20% to 18%. Gazette Series-I No. No.12 [Extraordinary No. -01] dated 21-06-2024 No.11 (Extraordinary-1) dated 15-06-2023 No.20 dated 24-8-2005 (EO-2) No.11 (Extraordinary-1) dated 15-06-2023 No.11 (Extraordinary-1) dated 15-06-2023 243. Substituted vide Notification No. 4/5/2005-Fin(R&C)(34) dated 1-9-2006 published in the O.G. Series I No.52 (Extra ordinary-) dated 30-3-2017 244. Inserted vide Notification No. 4/5/2005-Fin(R&C)(50) dated 25-4-2008 published in the O.G. Series I No. 245. Inserted vide Notification No. 4/5/2005-Fin(R&C)(65) dated 7-7-2009 published in the O.G. Series I No.15 246. Inserted vide Notification No. 4/5/2005-Fin(R&C)(65) dated 7-7-2009 published in the O.G. Series I No.15 No.22 dated 1-9-2006 (E.O.-3) 4 dated 28-4-2008 (E.O.) dated 9-7-2009 (EO-1) dated 9-7-2009 (EO-1) 247. Explanation added vide Notification No. 38/1/2017-Fin(R&C)/3536 Published in the Official Gazette 248. Inserted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I 250. Inserted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I 251. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I Series I No.11 (Extraordinary-1) dated 15-06- 2023 No.17 dated 1-8-2005(EO-2) 249. Serial Nos. 3 to 68 substituted in place of bracket Nos. vide Notification No. 4/5/2005-Fin(R&C)(66) dated 7-7-2009 and published in O.G. Series I No. 15 dated 9-7-2009 (EO-1) No.17 dated 1-8-2005(EO-2) No.52 dated 30-3-2007(EO-3) 252. Substituted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I 253. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I 254. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I 255. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I 256. Substituted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I 257. Substituted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I 258. Substituted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I 259. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I No. 17 dated 1-8-2005(EO-2) No.52 dated 30-3-2007(EO-3) No.52 dated 30-3-2007(EO-3) No.52 dated 30-3-2007(EO-3) No.17 dated 1-8-2005(EO-2) No.17 dated 1-8-2005(EO-2) No.17 dated 1-8-2005(EO-2) No. 52 dated 30-3-2007(EO-3) and thereafter vide Notification No.4/5/2005-Fin(R&C)(50) dated 25-4- 260. Inserted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 261. Omitted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 262. Inserted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 263. Substituted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I 264. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I 265. Inserted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 266. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I 267. Inserted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 268. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I 2008 Pub. In O.G. Series I No. 4 dt.28-4-2008 (Ext.) omitted. 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) 17 dated 1-8-2005(EO-2) No. 17 dated 1-8-2005(EO-2) No. 52 dated 30-3-2007(EO-3) 17 dated 1-8-2005(EO-2) No. 52 dated 30-3-2007(EO-3) 17 dated 1-8-2005(EO-2) No. 52 dated 30-3-2007(EO-3) and thereafter vide Notification No. 4/5/2005-Fin(R&C)(50) dated 25-4- 269. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I 2008 Pub. In O.G. Series I No. 4 dt.28-4-2008 (Ext.) omitted. No. 52 dated 30-3-2007(EO-3) and thereafter entry substituted vide Notification No. 4/5/2005- 270. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I 271. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I 272. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I 273. Inserted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 274. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I 275. Substituted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I Fin(R&C)(49) dated 27-3-2008 published in the O.G. Series I No. 52 dated 27-3-2008 No. 52 dated 30-3-2007(EO-3) No. 52 dated 30-3-2007(EO-3) No. 52 dated 30-3-2007(EO-3) 17 dated 1-8-2005(EO-2) No. 52 dated 30-3-2007(EO-3) No. 17 dated 1-8-2005(EO-2) 276. Inserted by the Notification No. 4/5/2005-Fin(R&C)(40) dated 30-3-2007 published in the O.G. Series I 277. Omitted by the Notification No. 4/5/2005-Fin(R&C)(41) dated 19-4-2007 published in the O.G. Series I 278. Inserted by the Notification No. 4/5/2005-Fin(R&C)(43) dated 29-11-2007 published in the O.G. Series I 279. Omitted by the Notification No. 4/5/2005-Fin(R&C)(15) dated 1-8-2005 published in the O.G. Series I No. 280. Inserted by the Notification No. 4/5/2005-Fin(R&C)(29) dated 31-3-2006 published in the O.G. Series I 281. Omitted by Not. No. 4/5/2005-Fin(R&C)(58) dtd. 29-1-2009 published in O.G. Series I No. 44 dtd. 29-1- No. 52 dated 30-3-2007(EO-3) No. 3 dated 19-4-2007(EO) No. 35 dated 29-11-2007(EO) 17 dated 1-8-2005(EO-2) No. 52 dated 31-3-2006(EO-3) 2009. 282. Entries of S. No. 1 to 6 of the Sechedule “E” lastely substituted by the Notification No. 4/5/2005-Fin(R&C) (67) dated 7-7-2009 published in the Official Gazette, Series I No.15 dated 9-7-2009 (E.O.) Gazette, Series I No. 15 dated 9-7-2009 (E.O.) Gazette Series-I No. 45 (Extraordinary-2) dated 14-2-2024. 289. Scheduled amended vide Notification No. 4/5/2005-Fin(R&C)(68) dated 7-7-2009 published in the O.G. Series I No. 15 (Extraordinary) dated 9-7-2009 16-03-2006. 283. Substituted by the Amendment Act 15 of 2005 284. Substituted by the Notification No. 4/5/2005-Fin (R&C) (67) dated 7-7-2009 published in the Official 285. Inserted vide Notification No. 4/1/2024-Fin (R &C) 5039 dated 14-2-2024 , published in the Official 286. Inserted by the Amendment Act 15 of 2005 287. Inserted by the Amendment Act 15 of 2005 288. Inserted by the Amendment Act 15 of 200 290. Inserted w.e.f. 16-03-2006 vide Not. No. 4/3/2006 Fin(R&C)(1) published in the O.G. Series I No. 50 dated