OFFICE OF THE COMMISSIONER; VALUE ADDED TAX VALUE ADDED TAX DEPARTMENT IP ESTATE, NEW DELHI — The Delhi Value Added Tax, 2004

OFFICE OF THE COMMISSIONER; VALUE ADDED TAX VALUE ADDED TAX DEPARTMENT IP ESTATE, NEW DELHI No.F.1(44)/2004/Policy/VAT/814-964 Dated 26/04/2005 CIRCULARNQ 02 OF 2005-06 Clarification on items to be covered under sTextile" , 'Sugar" sTobacco" , ' Paper" & {Printed material" _ A number of representations were received from different Trade Associations Bodies regarding clarification with respect to the entries for Textile, Tobacco, Sugar, Paper and Printed material in First & Third Schedule of DVAT Act: The matter was carefully considered by the Government With the prior approval of the Government vide cabinet decision No.958 dated 13.04.2005, it is hereby clarified that items covered under Column 1 will include the item contained in the Column II SL: NO. Column [ Category Textile (SLNo.48 of the 1 Sch.) Sugar (SLNo.47 of the 1st Sch.) Column MI Items to be included 1 Textiles fabrics as described from time to time in column (3) of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. As described from time to time in column (3) of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act; 1957. As described from time to time in column (3) of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act; 1957. Ammonia paper, blotting paper, carbon paper, cellophane, PVC coated paper _ stencil paper, water proof paper, art boards, card boards, corrugated box, duplex board, pulp boards, straw board_ triplex boards and the like, file covers and file boards but excluding photographic paper, waste paper and paper waste. Stationery articles, namely, accounts books, paper envelopes, diaries, calendars, race cards, catalogues, greeting cards, invitation cards, cards for special occasio