TMI BlogRate of tax on "Patang Charkhi, Patang Dor & Patang Manjha"X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Delhi-110006 ORDER Present for the Applicant : Sh. R.S. Negi, Advocate Present for the Department : Sh. T.C. Sharma, Departmental Representative The above named applicant filed an application on 10/01/2013 under section 84 of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the said Act ) and the question put up for determination under the aforesaid provision of law i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat as the material from which these items are made are tax free items; therefore, these items should also be covered at entry no. 10 of Schedule I of DVAT Act, 2004 . Similarly, he submitted that Patang Charkhi (a hand made with bamboo sticks) being a handicraft item should be exempted from tax, likewise in other states. Further, counsel referred to the Schedules of various states in which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny other entry of any other schedule appended to the said Act and hence is an unspecified items under section (4) (1) (e) of the DVAT Act, 2004 and taxable @12.5%. Held accordingly. (Prashant Goyal) Commissioner, VAT Copy for information and necessary action to: 1. Applicant 2. Addl. Commissioner (Law Judicial) 3. Addl. Commissioner (System) 4. Value Added Tax O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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