Clarification on items to be covered under "Textile", "Sugar", "Tobacco", "Paper" & "Printed material - VAT - Delhi - 02

Clarification on items to be covered under "Textile", "Sugar", "Tobacco", "Paper" "Printed material OFFICE OF THE COMMISSIONER; VALUE ADDED TAX VALUE ADDED TAX DEPARTMENT I.P.ESTATE, NEW DELHI CIRCULAR NO. 2 OF 2005-06 No.F.1(44)/2004/policy/VAT/814-964 Dated: 26.04.2005 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. Sl.No. Column I Category Column II Items to be included 1. Textile Textiles fabrics as described from (Sl.No.48 of the 1st Sch.) time to time in column (3) of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) act, 1957. 2. Sugar As described from time to time in (Sl.No.47 of the 1st Sch.) column (3) of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. 3. Tobacco As described from time to time in (Sl.No.49 of the 1st Sch.) column (3) of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. 4. Paper Ammonia paper, blotting paper, (Sl.No.49 of the 3rd Sch.) carbon paper, cellophane, PVC coated paper, stencil paper, water proof paper, art boards, card boards, corrugated box, duplex board, pulp boards, straw board, triplex boards and the like, file covers and file boards but excluding photographic paper, waste paper and paper waste. 5. Printed material Stationery articles, namely, accounts books, (Sl.No.52 of the 3rd Sch.) paper envelopes, diaries, calendars, race cards, catalogues, greeting cards, invitation cards, cards for special occasion, photo and stamp albums but excluding books meant for reading. Sd/- (R.K.VERMA) COMMISSIONER : VAT Copy for immediate follow up action to : 1. PS to Commissioner, VAT 2. PS to Addl. Commissioners I,II, III IV 3. All Joint Commissioner/Dy. Commissioners 4. All Assessing Authorities/VAT Officers 5. Manager (EDP) with the request to make arrangement for circulation on web site. 6. President, Value Added Tax Bar Association, New Delhi. 7.All Trade Associations. 8. Guard file Sd/- (S.S. Ghonkrokta) JOINT COMMISSIONER : (VAT/POLICY)