Ruling under section 85 of DVAT Act, 2004 in respect of Sun Glasses

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..... NOTIFICATION No. 337/CDVAT/2013/ 163 Dated: 11-6-2013 Ruling under section 85 of DVAT Act, 2004 in respect of Sun Glasses. VATO (Ward-101), Department of Trade Taxes, has filed an application under section 85 of the DVAT Act, 2004 (herein after called the said act ) , seeking clarification/ruling on the following point:- Whether Sun Glasses are covered und .....

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..... ainst flying debris or against glare of sun. Sunglasses are often worn just for aesthetic purposes, or simply to hide the eyes. 4. After careful examination of the provisions of DVAT Act, 2004 and definitions of terms like spectacles and sunglasses, it is clear that spectacles and sunglasses are different from each other. Further, the entry no. 115 of schedule III of the DVAT Act, 200 .....

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..... tion to: 1. Principal Secretary (GAD), Government of NCT of Delhi, Delhi Sachivalaya, New Delhi with one spare copy in English and Hindi with the request for publication in Delhi Gazette Part-IV (extraordinary). 2. All Special/Addl./Joint Commissioners, Department of Trade Taxes, Vyapar Bhawan, I.P. Estate, New Delhi 3. VATO (Policy Branch), Department of Trade Taxes, Vyapar Bhawa .....

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