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

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..... 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 under entry no. 115 of the 3rd Schedule and taxable @5% or not cov .....

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..... urposes, 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, 2004 specifically covers only spectacles. Therefore, the ruling on the question raised by the applican .....

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..... 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 Bhawan, I.P. Estate, New Delhi 4. VATO (Ward-101), Department of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi-110002 5. President/Secretary, Sales Tax B .....

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