Clarification with respect to industrial cables (Entry No. 40 of Third Schedule of Delhi Value Added Tax Act, 2004) - VAT - Delhi - No.F.6(3)/POLICY-III/VAT/2005/2116-2124

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (POLICY-III BRANCH) BIKRI KAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002 No.F.6(3)/POLICY-III/VAT/2005/2116-2124 Dated : 17.02.2006 Clarification with respect to industrial cables (Entry No. 40 of Third Schedule of Delhi Value Added Tax Act, 2004) Clarification given vide this department's Circular no. 32 of 2005-06 dated 16-09-2005 in respect of Entry No. 40 "Industrial Cables (High voltage cable, XLPE cables, jelly filled cables, optical fibres)" of Third Schedule appended to the Delhi Value Added Tax Act, 2004 has been re-examined in the light of prevailing doubts amongst the trading communities about 'Industrial Cables' and 'Domestic electrical fitting wires and others' and the same is withdrawn with effect from its date of issue i.e. 16.09.2005. It is further clarified as under.- Entry No. 40 of the Third Schedule to DVAT Act, 2004, which reads as under would cover only the items shown in column 2 of the table below. "Industrial Cables (High voltage cable, XPLE cables, jelly filled cables, optical fibrs)" Sl. No. Description 1. Co-axial cable 2. Telephone cables (a) Telephone cables fitted with connectors (b) Other telephone cables 3. Optical fibre cables 4. Uninsulated electric transmission wire This issues with prior approval of the Commissioner (VAT). (Pradeep Baijal) Value Added Tax Officer (Policy-II) No.F.6(3)/POLICY-III/VAT/2005/2116-2124 Dated : 17.02.2006 1. All Addl. Commissioners. 2. All Joint/Deputy Commissioners 3. Joint Commissioner (PR) for wide publicity. 4. P.S. to Commissioner (VAT) 5. All VATOs / AVATOs. 6. System Analyst, EDP for placing the circular on the department's website. 7. President, Sales Tax Bar Association (Regd.) 8. Guard File. (Pradeep Baijal) Value Added Tax Officer (Policy-II)