Regarding “gola/copra” items

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..... ch is shell of coconut also known as "copra". In the above context, it may be clarified that the entry at Sl.No. 44 of First Schedule appended to the Delhi Value Added Tax Act, 2004, i.e., coconut in shell and separate kernel of coconut covers only raw coconut and does not cover "gola/copra" which are covered under entry No. 24 of the Third Schedule pertaining to declared goods, as sub-section .....

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