Section 4(1)(b) in The Delhi Value Added Tax Act, 2004
(b)[ in respect of goods specified in the Third Schedule, at the rate of five paise in the rupee: [Substituted by the Delhi Value Added Tax (Amendment) Act, 2009 (Act No. 1 of 2010), dated, 1-1-2010, w.e.f. 13-1-2010.]