(1) The Port Blair Municipal Council Octroi Tax Bye-Laws, are hereby repealed.
(2) Notwithstanding anything contained in sub-section (1), such repeal shall not affect the previous operation of the said bye-laws or any right, title, entitlement, obligation or liability already acquired, accrued or incurred thereunder.
(3) For the purposes of sub-section (2), anything done or any action taken including any appointment, notification, notice, order, rule, form or certificate in the exercise of any powers conferred by or under the said bye-laws shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Regulation, as if this Regulation were in force on the date on which such thing was done or action was taken, and all arrears of tax and other amounts due at the commencement may be recovered as if they had accrued under this Regulation.
Repeal and savings.
64 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— FIRST SCHEDULE [See section 4 (1)] LIST OF GOODS TO BE TAXED Sl. No. Description of Goods Rate of Tax
1. Petroleum Crude 10 per cent.
2. High Speed Diesel 10 per cent.
3. High Speed Diesel (Ship) 10 per cent.
4. Motor Spirit (Commonly known as petrol) 10 per cent.
5. Natural Gas 10 per cent.
6. Aviation Turbine Fuel 10 per cent.
7. IMFL 10 per cent.
8. Beer 10 per cent.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 65 THE SECOND SCHEDULE (See section 6) LIST OF GOODS TO BE EXEMPTED Sl. No. Description of Goods Rate of Tax NIL 66 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— THE THIRD SCHEDULE [See section 9 (1)(b)] NON-CREDITABLE GOODS Sl. No. Description of Goods Rate of Tax NIL SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 67 THE FOURTH SCHEDULE [See section 41 (1)] BODIES ENTITLED TO CLAIM A REFUND OF TAX PAID ON GOODS PURCHASED Sl. No. Name of Organisation Conditions NIL GMGIPMRND—1448GI(S3)—26-07-2017.
President.
RAM NATH KOVIND, ———— DR. G. NARAYANA RAJU, Secretary to the Govt. of India.
UPLOADED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.
MANOJ KUMAR Digitally signed by MANOJ KUMAR Date: 2017.07.27 11:33:02 +05'30'