Amendment to Schedule D of Mah. IX of 2005

Schedule D appended to the Value Added Tax Act shall be renamed as Schedule B thereof and in Schedule B as so renamed,—

1. (a) entry 4 shall be deleted ;
2. (b) in entry 6, in column (2), for the figures and words “ entry 8 of SCHEDULE C, entry 11 and entry 11A ” the figures and words “ entry 11, 11A and entry 13 ” shall be substituted. ” ;
3. (c) for entries 12, 13 and 14 the following entries shall be substituted, namely :—

aircraft. Explanation.—for the purposes of this entry, “ Turbo-prop Aircraft ” means an aircraft deriving thrust mainly from propeller, wich may be driven by either turbine engine or piston engine.