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

OFFICE OF THE COMMISSIONER; VALUE ADDED TAX VALUE ADDED TAX DEPARTMENT I.P. ESTATE, NEW DELHI No.F.1(44)/2004/Policy/VAT/814-964 Dated : 26/04/2005 CIRCULAR NO. 02 OF 2005-06 Clarification on items to be covered under "Textile", "Sugar", "Tobacco", "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 I will include the item contained in the Column II. (R.K. VERMA) COMMISSIONER, VAT Copy for immediate follow up action to : PS to Commissioner, VAT PS to Addl. Commissioners I, II, III & IV All Joint Commissioner/Dy. Commissioners All Assessing Authorities/VAT Officers Manager (EDP) with the request to make arrangement for circulation on web site. President, Value Added Tax Bar Association, New Delhi. All Trade Associations. Guard file. (S.S. GHONKROKTA) JOINT COMMISSIONER : (VAT/POLICY)