Value-Added Tax (Amendment) Act, 1978


Enactments Repealed

Section 30.

Number and Year

Short Title

Extent of Repeal




No. 22 of 1972

Value-Added Tax Act, 1972 .

Section 2 (2).

In paragraph (b) of section 3 (5), the words from “unless the goodss” to the end of the paragraph.

In section 4 (2), the words “section 2 (2),”.

In section 11 (8) (a), the words “and may, in like manner, vary the Fourth Schedule by deleting therefrom descriptions of goods of any kind or by varying any description of goods for the time being specified therein,”.

Section 11 (9).

The proviso to section 19 (1).

Section 36.

Paragraph (ii) of the Second Schedule.

Paragraph (iv) of Part II of the Third Schedule.