Clarification with respect to industrial cables (Entry No. 40 of Third Schedule of Delhi Value Added Tax Act, 2004) - VAT - Delhi - 051

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/2005/2241 Dated : 28.3.2006 CIRCULAR NO. 51 OF 2005-06 Sub : Clarification with respect to industrial cables (Entry No. 40 of Third Schedule of Delhi Value Added Tax Act, 2004) To avoid any future confusion and in suppression of all earlier Circular / Clarifications issued in this regard, it is further clarified that entry No. 40 of the Third Schedule appended to the Delhi Value Added Tax Act, 2004 i.e. "Industrial Cables (High voltage cable, XLPE cables, jelly filled cables, optical fibres)" shall cover all items covered by the HSN entry 8544.11, 8544.20, 8544.30, 8544.41, 8544.49, 8544.51, 8544.60, 8544.70 excluding non-industrial cables and wires, having cross-section area of the core from 0.5 to 6.0 square millimeter, meant for non-industrial use. This issues with prior approval of the Commissioner (VAT). (S.R. Maheshwari) Value Added Tax Officer (Policy-III) No.F.6(3)/POLICY-III/VAT/2005/2242-2249 Dated : 28.3.2006 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. (S.R. Maheshwari) Value Added Tax Officer (Policy-III)