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VAT - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

VAT in IT products - DVAT - Bracket preceding words 'other than' ...

VAT and Sales Tax

August 18, 2015

VAT in IT products - DVAT - Bracket preceding words 'other than' in Item 15 of Entry 41 A, closing with bracket after words 'digital still image video cameras' was certainly unique to Delhi statute - correct way to read Article 15 in Entry 41A to DVAT Act was to read it without two brackets and to read it in manner that item 'digital still image video cameras' was not excluded from ambit of Entry 15 - HC

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