DETERMINATION ORDERS UNDER DVAT ACT, 2004

Checked and Corrected up to 30/11/2016 S.No. Determination Dated Name of the

Dealer Determination Subject

1 3/CDVAT/2005 01-Jun-05 M/s. Keith Electronics Pvt. Ltd.

Optical Fibre Fusion Splicer operates on electricity used for joining the ends of optical fibre cables for line telephony and telegraphy does not fall within in entry no.41 A (xxx) of third Schedule of DVAT but is an unscheduled item taxable@12.5%.

2 12/CDVAT/2005 14-Jun-05 M/s. Gas Associates

Carbon Dioxide Gas {HSN Code No. 2811) is not covered vide Entry No. 44 (a) of the list of Industrial Inputs but is an unscheduled item taxable @ 12.5%.

3 16/CDVAT/2005 16-Jun-05 M/s. Nishant Trading Co.

Scrap Glass Bottles as mentioned in Entry No.61 of the First Schedule includes Old Glass Bottles and hence exempted.

4 12A/CDVAT/2005 23-Jun-05 M/s. Gogia Chemical Industries (P) Ltd.

Flavours and all their concentrates and essences fall outside the scope of Entry No. 121 of the Third Schedule i.e., 'Industrial Perfumes and its Concentrates' and hence taxable @ 12.5%

5 08/CDVAT/2005 23-Jun-05 M/s. Allied Traders Printers Undertaking job work alone i.e., doing printing work on the paper supplied by the parties are required to pay tax under DVAT as such job work has been treated as works contract due to transfer of property in ink from printer to the contractee in terms of ACC judgement.

6 7/CDVAT/2005 08-Jul-05 M/s. MRF Limited Tractor tyre, tubes and flaps are not covered by Entry No.71 of the Third Schedule and are taxable as unscheduled and unclassified goods @ 12.5%. {Tractor tyre made taxable @ 4% vide Notification dt. 08.08.2005 thus, this determination has lost its relevance after 08.08.2005}

7 11/CDVAT/2005 08-Jul-05 M/s. Shri Karani Plastics Industries

Plastic Lay Flat Tubes are not coverd by Entry No. 166 of the Industrial Inputs and are taxable as unscheduled and unclassified goods @ 12.5%

8 13/CDVAT/2005 12-Jul-05 M/s. Garg International

Orthopedic heat belts held to be coverd under Entry No. 92 of the Third Schedule taxable @ 4% whereas 'Rubber Hot Water Bottels' held to be taxable @ 12.5% being a gereral unscheduled item.

9 14/CDVAT/2005 13-Jul-05 M/s. Pawan Kumar & Bros.

Plastic / Polythene Bags which is used in the process of manufacture of a goods to pack the same held to be taxable @ 4% being coverd in Entry No. 168 (b) whereas 'Plastic / Polythene Bags' used for packing of goods only at the time of their sale for the convience of customers in carrying the goods so purchased by them are taxable @ 12.5%

10 17/CDVAT/2005 18-Jul-05 M/s. Taneja Mines Pvt. Ltd.

Framed pictures of various deities and religious icons on gold plated nickle foils held to be note coverd by Entry No. 45 of the First Schedule and hence taxable @ 12.5% being general unspicified goods. In Appeal No. 188/ATVAT/05-06(Tri-Del) order dated 16.07.2007 in the case of M/s Taneja Mines Pvt. Ltd. 46 DSTC J-36 held by the Tribunal that the religious pictures dealt with by the appellant, which cannot be used as Calender fall under Entry No. 45 of the First Schedule i.e. under the list of Exempted commodities.

11 22/CDVAT/2005 18-Jul-05 M/s. Symphony Enterprises

Cartridges of different types of computer, printers held to be not coverd by Entry No. 44A (XXV) of the Third Schedule and hence taxable @ 12.5% being general unspicified goods. [The Delhi High Court has held the same to be taxable @ 4%]

12 25/CDVAT/2005 18-Jul-05 M/s. Metro Multimedia Technologies (Digital)

Printed matirial in flex /vinyl sheets held to be note coverd Entry No. 52 of the Third Schedule and hence taxable @ 12.5% being general unspecified goods.

13 24/CDVAT/2005 28-Jul-05 M/s. G.R. Stationery Mart

Compasses Dividers, Foot Rules (6 inch maximum in length), Set Squares, Protectors that are content in the geometry box and colours in cake forms which are normally the part of a colour box used by the students are held to be coverd by Entry No. 76 of the Third Schedule and hence taxable @ 4% whereas erasers, pro-circels, stenclis, poster colour, acrylic colours, oil colours, tube colours, fabric colours, drawing brushes, colour mixing plates and drawing pins are held to be not coverd by Entry No. 76 of the Third Schedule and hence taxable @ 12.5% being general unspecified goods.

14 24/CDVAT/2005 25-Aug-05 M/s. Space Link Systems Pvt. Ltd.

Dish Antennas' are included in the words 'Aerial Antennas and Parts', specified under Entry No. 44A of Third Schedule and attract tax @ 4%

15 26/CDVAT/2005 05-Sep-05 M/s. Bina Musical Store

Harmonium, Sitar, Tabla, Dholak, Bhangra Dhol, Khol, Mriddangham, Pakhawaj, Nall, Sarod, Daff/Dafli, Ghungroo, Mazira, Khartal, Flute/Bansuri, Been, Shehnai, Dilruba, Israj, Sarangi, Santoor, Swarmandal, Veena (Rudra/Saraswati/Vichitra), Tanpura and Iktara are Exempted as per Entry No. 22 i.e. indigenous handmade musical Instruments of First Schedule. However, Bongo and Conga are not coverd under the said catagory and are taxable @ 12.5% as classified under

16 40/CDVAT/2005 08-Sep-05 M/s. Bharat Stationery Udyog

Exercise goods and Account Books are taxable @ 4%. Ruled Registers, Examination Answer Books /Sheets, Slip Pads, Note Sheet Pads are taxable @ 12.5%

17 28/CDVAT/2005 28-Sep-05 M/s. Saeed Trading Co.

Silver Leaves manufactured out of pure silver are not merely articals of silver falling Entry No. 2 of Second Schedule. The item is taxable @ 12.5% as general unclassified goods. [The Tribunal has held it to be taxable @ 1%]

18 41/CDVAT/2005 20-Oct-05 M/s. Sharma Wire Industries

Steel stay wire are taxable @ 4% as they are coverd under sub-clause (xv) of clause (iv) of section 14 of CST Act, 1956. Thus it is coverd under Entry No. 24 of Third Schedule. However, Steel Wire Ropes, Stainless Steel Ropes, Copper Wire Ropes and Copper Stay Wire are taxable @ 12.5% as general unclassified goods.

19 42/CDVAT/2005 20-Oct-05 M/s. Bharat Adhesives

Adhesives based on all kinds of natural and synthetic rubbers and plastic polymers (Polyresthane Resins) are coverd under Entry No. 68 of the Third Schedule. Hence, they are taxable @ 4%

20 28/Remanded/CDVAT/2005

27-Oct-05 (1) M/s. Symphony Enterprises (2) M/s. Computer Dealers Association (Regd.)

Printers Ink cartidges which have been specifically excluded from Entry No. 53 of Third Schedule are not coverd under Entry No. 41A (XXV) OF Third Schedule, Hnece it is taxable @ 12.5% as general unclassified goods. [The Delhi High Court has held them to be taxable @ 4%]

21 19/CDVAT/2005 27-Oct-05 M/s. Satkar Shamiana Servises, C-18/12 , SDA Shopping Centre, Oppsite-IIT, Main Gate, New Delhi-16

Pandal of Shamiana erected and subsequently dismantled wherein only custody and license to use given to the customer and no control is given shall not be subject to VAT as deemed sale under 'Right to Use'. However in a situation where the control is also given to the customer it shall be subject to VAT as being covered under the definition of sale as right to use and shall be taxable @ 12.5% as general unclassified goods. Supply of chairs, tables, sofas, cutlery utensils and other goods for use by the customers are the cases of transfer of right to use goods and taxable @ 12.5%. This determination of the Ld. Commissioner was challenged before the DVAT Tribunal and it has been held that the pricipal which is applicable to pandals/shamiana will also be applicables to supply of carpets , chairs, tables, sofas, cutlery utensils and other goods.

22 9/CDVAT/2005 28-Oct-05 M/s. GE Capital Tranportation Financial Services Ltd.

Rental received or receivable on the transaction in respect of the transfer of right to use goods to the extent the right to use is exercised after the period 01.04.2005 in accordance with the agreement entered prior to the commencement of the DVAT Act, 2004 shall be taxable @ 12.5% under section (4) (1) (e) of the Act.

23 69/CDVAT/2005 31-Oct-05 M/s. L.G. Electronics India Pvt. Ltd.

Input tax credit on purchase of promotional items like Iron, Wrist Watchs, T- Shirts, BAGS etc. offered as gift along with sale of main product will not be allowed.

24 32/CDVAT/2005 07-Nov-05 M/s. Infinity Informatics (P) Ltd.

Steel stay wire are taxable @ 4% as they are coverd under sub-clause (xv) of clause (iv) of section 14 of CST Act, 1956. Thus it is coverd under Entry No. 24 of Third Schedule. However, Steel Wire Ropes, Stainless Steel Ropes, Copper Wire Ropes and Copper

25 45/CDVAT/2005 07-Nov-05 M/s. Kishore Sales Packed rice puff sold as Namkeen is neither covered under Entry No. 42 of First Schedule nor under Entry No. 85(E) i.e. halwai items. Hence it is taxable @ 12.5% as general unclassified goods.

26 50/CDVAT/2005 09-Nov-05 SNR Impex Pvt. Ltd.

Electronic Goods and their spare parts are taxable @ 12.5%

27 34/CDVAT/2005 09-Nov-05 M/s. International Travel House Ltd.

Motor vehicle leased prior to coming into force of DVAT Act' - Rate of tax leviable on monthly rentals received or receivable after 1st April 2005 - transactions involving transfer of right to use goods - Lease agreement executed prior to coming into force of DVAT Act and continued in vat regime - Rent paid upto period of 31.03.04 Taxed under Delhi Sales Tax on right to use goods Act, 2002 - Delhi Sales Tax on right to use goods act, 2002 repealed vide section 106 (1) of DVAT Act, 2004 - the rentals received or receivable by the applicant on the transactions in respect of the period from 01/04/05 and anwards, the tax imposed by the section 3 of the DVAT Act, 2004 would apply and it would be 12.5% u/s 4(1)(e) of the Act.

28 20/CDVAT/2005 16-Nov-05 M/s. Amar Products

In terms of provision of Sec 7 of DVAT, no tax on Penultimate sale arise provided Selling dealer has to furnish Form 'H' to the department even on the local sales made by such penultimate seller. This is subject to fulfillment of other conditions like such goods are exported as it is and submission of proof in the form of Bill of Entry or Airway Bill etc.

29 39/CDVAT/2005 24-Nov-05 M/s. Ritika Enterprises

The Items Stencils, Erasers and Pro- Circules in loose form ands the items Poster Colours, Acrylic Colours, Oil Colours, Tube Colours, Fabric Colours, Ceramic Colours, Drawing Brushes, Colour Mixing Plates and Drawing Pins in loose form are taxable @ 12.5% under section 4(1) (e) of the DVAT Act.

30 55/CDVAT/2005 28-Nov-05 M/s. Hindustan Wire Ropes

"Chain Pulley Blocks" do not find any place in the list of capital goods inserted in the Third Schedule (Part-B) and as such cannot be included in Plant & Machinery and hence are taxable @ 12.5% as general unclassified goods.

31 F.4(3)/P-II/Noti/VAT/2005/1158

02-Dec-05 Havlles India Ltd. Charging of DVAT on Transfer of goods within Delhi by principal to an agent or by one branch to another branch.

32 71/CDVAT/2005 07-Dec-05 M/s. Northern India Colour Lab Assn.

Developing of negatives and giving the customer positive prints on photo paper would not amount to transfer of property in work contract and hence is not liable to tax under DVAT Act, 2004. [This determination is based on the decision of the Supreme Court in Rainbow Colour Lab which was doubted in ACC's case subsequently.]

33 29/CDVAT/2005 14-Dec-05 M/s. Baby Rides Manufactures Association

Baby upbringing items (Baby Rides, Baby Walkers, Baby Perambulators, Baby Cradles, Baby Chairs, Baby See- Saw and Baby Slides) are unscheduled & unspecified items and hence taxable @ 12.5% under section 4(1)(e) of DVAT Act, 2004

34 43/CDVAT/2005 14-Dec-05 M/s. Associated Traders

Hard Board, MDF and Laminated Sheets are general items not coverd by Entry No. 169 of Third Schedule taxable @ 12.5%

35 52/CDVAT/2005 14-Dec-05 M/s. Hob Nob Electronics Pvt. Ltd.

Ferrite core (Magnetic core) is covered under Entry No. 41 A of Third Schedule of DVAT Act & attract & tax @ 4%.

36 64/CDVAT/2005 14-Dec-05 M/s. Divine International

Religious picture printed on metalic foils are not coverd under Entry No. 45 such pictures are general unscheduled item attract tax @ 12.5%.[In appeal filed by another dealer, the Tribunal has held them to be tax free.]

37 58/CDVAT/2005 19-Dec-05 M/s. Larsen & Toubro Ltd.

Transfer of Iron and Steel i.e. declared goods involved in execution of works contract in same form are taxable all the rate of 4% being the goods of special importance.

38 68/CDVAT/2005 19-Dec-05 M/s. Indian Motor Parts & Accessories Ltd.

Nuts, Bolts, Screws, Fasteners are covered under Entry No. 91 of Third Schedule of DVAT Act & taxable @4%

39 63/CDVAT/2005 28-Dec-05 M/s. Om Decals Pvt. Ltd.

Printing of religious picture not used as calenders is covered under Entry No. 45 of First Schedule of DVAT Act and are therefore , exempt from tax.

40 75/CDVAT/2005 17-Jan-06 M/s. Bharat Heavy Electricals Ltd.

Tax is levied on consideration received after the introduction of DVAT ACT, 2004 on agreement entered into prior to implementation of DVAT for transfer of right to use goods.

41 26-A/CDVAT/2005

25-Jan-06 M/s. Acterna India Pvt. Ltd.

Optical power meter , Optical laser source, Optical variable attenuator, Optical time domain reflectometer, DWDM analyzer, SDH analyzer, Optical spectrum analyzer, Optical level controller , Next generation analyzer, ISDN analyzer, ADSL taster, Selective level meter, Digital broadcast & MPEG., digital signal & spectrum analyzer are not coverd under Entry No. 41 & 41A of Third Schedule and are general unspecified items & hence taxable @ 12.5%

42 73/CDVAT/2005 06-Feb-06 M/s. Oswal Motors

Rubber Belt' made out of rubber is coverd by Entry No. 11 of Third Schedule of DVAT Act,2004& hence taxable @4%

43 36/CDVAT/2005 10-Feb-06 M/s. Surya Industries

Stamping' made of iron & steel is not covered under Entry No. 28 & hence taxable @ 12.5% & 'Scrap of G.B./B.P sheets after manufacturing / carving out of sampling' is covered under aforesaid Entry i.e. Entry No. 28 of Third Schedule & hence Taxable @ 4%.

44 51/CDVAT/2005 10-Feb-06 M/s. Keith Electronics (P) Ltd.

"Optical Fibre Fusion Splicers" is not covered under Entry No. 26 of Third Schedule & is gener4al unspecified item & hence Taxable @ 12.5% as general unclassified goods.

45 54/CDVAT/2005 10-Feb-06 M/s. Hindustan Wire Ropes

Wire Rope is not covered under "Chain of all Kinds" so it is not covered under Entry No. 166(3) & is general unspecified item & hence Taxable @ 12.5%.

46 56/CDVAT/2005 10-Feb-06 M/s. Huntsman Advanced Materials India Pvt. Ltd.

"M-seal" is not covered under Entry No. 68 of Third Schedule & is general unspecified item, hence taxable @ 12.5%.

47 57/CDVAT/2005 10-Feb-06 M/s. Rubber Plastic Dealers & Manufacturers Association (Regd.)

"Rubber Sheet" made of natural rubber is not covered under Entry No. 84 of Third Schedule of the Act & is general unspecified item, hence taxable @ 12.5%

48 97/CDVAT/2005 15-Feb-06 M/s. D.L. Miller and Company Ltd.

PVC Films and Laminated Sheeting" is covered under Entry No. 84 of third schedule AND "Artificial Leather" & "Vinyl Floorings" is unspecified item & hence taxable @ 12.5%.

49 53/CDVAT/2005 16-Feb-06 M/s. Bhalla Traders

Right to use the "Trade Mark" of any other firm by the applicant licensee would fall within the purview of right to use goods and it would be taxable @ 4% under Entry No.3 of the Third Schedule.

50 89/CDVAT/2005 21-Feb-06 M/s. Amit Electrostat

Supply of "Colour Photocopies" of the documents is covered by second proviso to Section 4(1)(d) of DVAT & taxable @ 4%.

51 93/CDVAT/2005 21-Feb-06 M/s. Dr. Beli Ram & Sons (Mfg.)

Baby - cum - Child and Personal Weighing Scales/Spring Balances" are not Covered Under Entry No. 92 & is general unspecified item & hence Taxable @ 12.5%.

52 31/CDVAT/2005 03-Mar-06 M/s. Business Standard Ltd.

News is "good" and the sale thereof on website through the internet is chargeable to tax at 12.5% as general unclassified goods.

53 21/CDVAT/2005 06-Mar-06 M/s. International Flavours & Fragrances India Ltd.

Flavouring Essence are covered under Entry No.121 of Third Schedule under "Industrial perfume and its concentrates" and attracts tax @ 4%.

54 49/CDVAT/2005 08-Mar-06 M/s. Gulf Oil Corpn. Ltd.

Lubricants which are petroleum based, are fully covered by Entry No. 1 of Fourth Schedule and taxable @ 20% & those which are non-petroleum based and have been manufactured wholly of chemical and other articles are unspecified items & attracts tax @ 12.

55 67/CDVAT/2005 14-Mar-06 M/s. Veena Hosiery House

Handkerchief' is covered by Entry No. 114 of third Schedule of DVAT & attracts tax @ 4%.

56 Nos.35, 59 & 62/CDVAT/2005

17-Mar-06 (1)M/s. Delhi Voluntary Hospital Forum (2)M/s. Escorts Heart Instt. & Research Centre, Ltd. (3)M/s. Indraprastha Medical Corpn. Ltd.

The applicant Hospitals are 'dealers' and the 'costs' recovered by them from the patients in respect of medicines, drugs, implants and medical devices supplied/administered or fitted to the bodies of the patients respctively during tests and the treatments are goods, are liable to tax at 4% . The 'costs' of supplies of diets, food and beverages made by the Hospitals to their indoor patients against payments and also the 'proceeds' recovered by the Hospitals by way of sale of unusables and unserviceable goods and the stores too are exigible to tax at the applicable rates.

57 85/CDVAT/2005 20-Mar-06 M/s. Shivalik Impex

"Drawer Locks" are not covered under Entry No. 166 of Thired Schedule & is general unspecified item & is general unspecified item & hence Taxable @ 12.5%.

58 99/CDVAT/2005 20-Mar-06 M/s. Indian Railways Catering & Tourism Ltd.

Three sale transactions of foods and beverages, first by the lincensee / caterer to the applicant corporation, second by the applicant corporation to the Indian Railways and then the third bt the indian Railway to the passengers on board the running train are involved attracting tax at all stages undet the Act. If goods i.e. food and beverages are loaded in the trains in Delhi, the sales shall be treated to be one attracting tax under the provisions of DVAT Act, 2004.

59 74/CDVAT/2005 22-Mar-06 M/s. Hewlett Packard Financial Services (India) Pvt. Ltd.

Rate of Value Added Tax (VAT) under the Delhi Value Added Tax Act, 2004 when the applicant leases out or transfers the right to use the 'Computers' to its customers- Transfer of right to use the goods is the 'deemed sale' of the goods subject matter of such transactions and also that the rate of tax leviable on 'Computers', covered by Entry No. 41 of the Third Schedule of the DVAT Act, is 4%, the sale proceeds recovered by the applicant against transfer of right to use the 'Computers' Too should attract tax at the same rate i.e. 4%.

60 88/CDVAT/2005 29-Mar-06 M/s. Apcon India Air compressor is used and their accessories sold by dealer as a complete M/C would attract tax being unspecified item @ 12.5%.

61 77/CDVAT/2005 29-Mar-06 M/s. Sunbeam Industrial Products

Right to use goods - hiring on renting of machines by the dealer at Chennai whether liable to tax at Chennai or under DVAT act or any other enactment? Held that, inter-state movement of goods in inter-state sale is governed by the principles laid down in section 3, 4 and 5 of the said Act for determining situs of sale and rate of tax chargeable in such transactions. If the goods in pursuance to such agreement moved from Delhi it would attract tax liability upon the dealer in the exporting state to be payable at the rate of 4% if the transaction is against 'C' form or otherwise at the rate of 12.5%. It is also further clarified that if same machines, while lying at outstation, retransferred in pursuance to any subsequent contract executed in Delhi to an outstation party by the dealer it shall be considered to be a subsequent transaction as an inter-state sale from Delhi for the purpose of attracting tax liability and determining situs of sale since subsequent transactions would have not been possible without prior movement between the exporting state and the state in which the said machine was leased or installed. Rate of tax as state above shall be leviable thereon. Query raised by the dealer is answered accordingly.

62 95/CDVAT/2005 29-Mar-06 M/s. Orix Auto and Business Solutions Ltd.

Periodical installments against right to use goods attract tax @ 12.5% from 01/04/2005. Prior to that i.e. from 15/09/2004 to 31/03/2005 were taxable @ 4% under Delhi Sales Tax act on Right to use Goods Act, 2004.

63 65/CDVAT/2005 30-Mar-06 M/s. Mahashian Di Hatti Ltd.

"Hawan Samagri" is covered under Entry No. 70 of First Schedule and is a tax free goods

64 66/CDVAT/2005 30-Mar-06 M/s. Mahashian Di Hatti Ltd.

Soya Bari made of Soya beans is covered under Entry No. 58 of the First Schedule of DVAT Act, 2004 and thus attracts tax NIL.

65 78/CDVAT/2005 07-Apr-06 M/s. Navtech In terms of Entry 6 of the Third Schedule appended to the said Act, all Utensils including pressure cookers/pans except utensils made of precious metals shall attract tax at the rat of 4% w.e.f. 11.05.2005 onwards and prior thereto only aluminium Utensils and enameled Utensils were only allowed to be taxed at 4%. So far as nature of item i.e. cutlery being sold by the dealer the rate of tax thereon has also been reduced to 4% w.e.f. 8.08.2005 onwards in terms of Entry 165 of Third Schedule appended to the said Act. Prior to 8.08.2005 cutlery items being not falling within the category of utensils would attract tax at the rate of 12.5% being not specified in any of the Schedule appended to the said Act.

66 83/CDVAT/2005 07-Apr-06 M/s. Ambica Industries (India)

Diesel Generator Sets supplied on hiring basis by dealer would attract tax @ 12.5% being unspecified item in any schedule of the Act.

67 86/CDVAT/2005 07-Apr-06 M/s. ACE Power Project

"Diesel Generators Sets" supplied on hire basis by dealer would attracts tax @ 12.5% being an unspecified item in any of the schedule.

68 90/CDVAT/2005 03-May-06 M/s. Piazara Shawls/Stoles are covered under Entry No. 57 of third Schedule of DVAT so attracts tax @ 4%.

69 117/CDVAT/2006 03-May-06 M/s. Swastik Industries

Biogas Stoves & its spare parts are taxable as unspecified item @ 12.5%.

70 46/CDVAT/2005 06-May-06 M/s. Exim Corp India Pvt. Ltd.

Except the 'Ply board' known as commercial board in common parlance and 'laminated board', all others qualities of board namely (1) medium density fibre (MDF) board, HDF or LDF, (2) particle board (3) hard board, (4) melamine faced particle board/fibre board (also described as pre-laminated particle board/fiber board) (5) HDF/ particle laminated board for flooring applications (also known as laminated flooring board) (6) all type of block board, (7) all type of plywood made out of wood would attract tax at the rate of 12.5% as general unclassified goods.

71 79/CDVAT/2005 09-May-06 M/s. Jayna Glass Industries

Laboratory Equipment (Glass Slides for blood sugar & urine testing) fall in any of the schedule and therefore would attract tax @ 12.5%.

72 82/CDVAT/2005 09-May-06 M/s. R.D. Brothers Rate of tax applicable on "DIES" is rate of tax applicable on "TOOLS & DIES" & this is specified in Entry No. 84(211).So, attract tax rates 4%.

73 110/CDVAT/2006 10-May-06 M/s. T & T Motros Ltd.

Clarification on rate of tax on the value of Lubricants used in the service of Motor Vehicals.

74 84/CDVAT/2005 17-May-06 M/s. Sachdeva Enterprises

Emery Paper, Emery Cloth, Emery Belt, Emery roll and Grinding Wheels are covered by Entry No. 162 of Third Schedule so attracts Tax @ 4% from 08/08/2005 prior to that it was taxable @ 12.5% AND Abrasive Powder like aluminium powder in different colours is taxable at @ 12.5% as unspecified item.

75 92/CDVAT/2006 17-May-06 M/s. Biopac India Corporation Ltd.

Articals for the packing of plastic goods namely, boxes, cases, crats, containers, carboys, bottels, jerry canes and their stoppers, lids, caps of plastic (but not including insulating wares) being Heading No. 39.23 of Central Excise Tariff Act, 1985 are taxable at 12.5% under the Delhi VAT Act.

76 96/CDVAT/2005 17-May-06 M/s. Continental Hygiene Concepts

Paper Napkins, Paper toilet rolls, Face napkins made of paper, Kitchen Paper Rolls, Paper Towels Etc. are the general unspecified items falling u/s 4(1)(e) attracting tax @12.5%.

77 106/CDVAT/2006 10-Jul-06 M/s. Aakar Enterprises

Krishi Net is covered within the preview of Entry No. 164 of Third Schedule and DVAT Act, 2004 and taxable @ 4%.

78 109/CDVAT/2006 10-Jul-06 M/s. Jain Enterprises

Articles made of Semi Precious Stone dosen't have any space in any of schedule of the DVAT ACT, 2004 and hence taxable @ 12.5%.

79 118/CDVAT/2006 10-Jul-06 M/s. K.P. Electronics

Speaker and its parts' is general unspecified item falling u/s 4(1)(e) of DVAT ACT, 2004 and attracting VAT @ 12.5%.

80 124/CDVAT/2006 10-Jul-06 M/s. Paras Mechanical Industries

"Hydraulic Jack" are covered unde Entry No. 84 sub Entry No. 21(d) of Third Schedule of DVAT and attracts @ 4%.

81 107/CDVAT/2006 14-Jul-06 M/s. Enviro Way Bio-Science (P) Ltd.

Biozyme' is not covered under any of the schedule and is general unspecified item u/s 4(1) (e) of DVAT ACT, 2004 attracting VAT @ 12.5%.

82 121/CDVAT/2006 14-Jul-06 M/s. Jaiswal Industries (Regd.)

Chair, Furniture components is not covered by Entry No. 166 of Third Schedule of Act and is general unspecified item falling u/s 4(1)(e) of DVAT ACT and attracting VAT @ 12.5%.

83 102-A/CDVAT/2006

21-Jul-06 M/s. International Travel House

The applicant renders services of hiring out vehicles on right to use basis and that are amenable to sales tax/VAT as there is transfer of property in goods i.e., transfer of legal right from the petitioner to the customers, such transactions are taxable under the category of 'Right to Use' goods and taxable @ 12.5%.

84 100/CDVAT/2006 21-Jul-06 M/s. Rajiv Book Binding House

Material transferred by the applicant during the course of book binding is covered under the definition of sale and liable for tax under the DVAT Act. 2004.

85 119/CDVAT/2006 28-Jul-06 M/s. S.M. Enterprises

PVC Waste is covered under Entry No. 84-sub entry No. 154 of Schedule and attracts tax @ 4%.

86 102/CDVAT/2006 28-Jul-06 M/s. Shalimar Offset Press,

Job work of printing where paper is supplied by the party/contractee and the applicant uses only ink value of which is negligible and the dominant intention is supply of skill and labour etc-material transferred (even negligible) by the applicant during the course of printing is covered under the definition of sale and liable for tax under the DVAT Act. 2004.

87 99/CDVAT/2006 01-Aug-06 M/s. Swati Enterprises

ACC Sheets are not covered by any of the schedule of DVAT and therefore attract tax @ 12.5%.

88 108/CDVAT/2006 01-Aug-06 M/s. Continental Hygiene Concepts

Plastic, Industrials, Domestic, Nylon, Fiber & all kind of Brushes are not covered any of the schedule of DVAT Act & hence taxable @ 12.5%.

89 120 & 134/CDVAT/2006

01-Aug-06 M/s. Bakshi & Co. M/s. B.S. Marketing Co.

"Adult Diapers" is not covered by any of schedule of the Act & attracts Tax @ 12.5%.

90 122/CDVAT/2006 01-Aug-06 M/s. Vardhman Industries

Speaker and it's parts are not covered by any schedule ordered by Court in Case: K.P. Electrons and shall be taxable @ 12.5%.

91 116/CDVAT/2006 08-Aug-06 M/s. Johnson & Johnson Ltd.

Cidex, Cidex opa, Clea-n-sept and KY jelly are covered by Entry No. 16 of Third Schedule and Cidezme, ecoshield, signaloc, biosorb, cidex disinfecting try system are unspecified items and taxable @ 12.5%.

92 94/CDVAT/2006 08-Aug-06 M/s. Swati Enterprises

Aluminium Composite Sheets is general unspecified item attracts tax @ 12.5%.

93 120-A/CDVAT/2006

08-Aug-06 M/s. Premier Tissues India Ltd.

Dry Tissues Papers are general unspecified goods taxable @ 12.5%.

94 127/CDVAT/2006 08-Aug-06 M/s. Audio Centre Microphones are general unspecified item attracts tax @ 15.5%.

95 128-A/CDVAT/2006

08-Aug-06 M/s. Jain Engineering Agencies (Delhi)

AXLE is a Dclared goods under CST Act 1956 and such goods covered by Entry No. 24 of Third Schedule of DVAT attracts tax @ 4%.

96 111/CDVAT/2006 23-Aug-06 M/s. Paddapady Rubber Works

Latex Rubber Thread' is not specified in any of the schedules of DVAT & hence, attracts tax @ 12.5%. Later on reviewed vide Determination No. 111/CDVAT/ Review/2007/160, dt. 08.10.2007 and held to be covered under entry No. 216 of the Third Schedule taxable @ 4%.

97 126/CDVAT/2006 31-Aug-06 M/s. Godrej Industries Ltd.

"Anionic surfactant" is unspecified item taxable @ 12.5%

98 133/CDVAT/2006 21-Sep-06 M/s. Hicks Thermometers India Ltd.

Adult Diapers and Under pads are unspecified items & already ordered in case of M/S Bakshi & Co. and B.S. Marketing & Co. Vide determination no. 124 & 134 /CDVAT/2006/01.08.2006 held to be taxable @ 12.5% and pregnancy Strip falls in Entry No. 92 of Third Schedule taxable @ 4%.

99 134/CDVAT/2006 22-Sep-06 M/s. Uniproducts (India) Ltd.

"Rate of VAT on Adult Diapers?"-Item does not find any place in any of the Schedule of Act, and thus taxable @ 12.5%

100 136/CDVAT/2006 09-Oct-06 M/s. Amway India Enterprises

Rate of Tax on purchase of multiuser of a software purchased earlier for single use will be 4% as falling under Entry No. 3 of the Third Schedule.

101 125/CDVAT/2006 10-Oct-06 M/s. Exide Industries Ltd.

Rate of Tax on Inverter batteries will be 12.5%

102 143/CDVAT/2006 10-Oct-06 M/s. Redington (India) Ltd.

The court has already issued an Order No. 136/CDVAT/2006 in the Case : M/S Amway India Enterprises deciding licenses to operate a software shall fall with in Entry No. 3 of Third Schedule of DVAT ACT, 2004 and attracts tax @ 4%.

103 144/CDVAT/2006 10-Oct-06 M/s. Kishco Ltd. Spoons & Forks (used for eating and serving foods), Laddle (used for serving all kinds of curry, soups etc.) Rice server, vegetable server, Sugar Tong (serving food, fruits and in small pcs) and Kitchen Knife/vegetable knife made of Ferrous/metal are part of domestic utensils are general unspecified items falling u/s 4(1)(e) and hence attracts tax @ 12.5%. Later on Reviewed vide Determination No. 144/Review/CDVAT /2006/138, dt. 16.03.2007 and was held that earlier determination was reghtly passed.

104 123/CDVAT/2006 31-Oct-06 M/s. MVA Gas & Home Appliances Pvt. Ltd.

LPG Rubber Hose Pipe' is neither covered under Entry No. 35 of Third Schedule nor find place in any of schedule. Hence, is a general unspecified item falling u/s 4(1)(e) of DVAT ACT, 2004 and attracts VAT @ 12.5%.

105 140/CDVAT/2006 31-Oct-06 M/s. Leeds Leather India (P) Ltd.

Cotton coated fabrics is general unspecified item u/s 4(1)(e) of DVAT 2004 and hence attracts tax @ 12.5%.

106 146/CDVAT/2006 31-Oct-06 M/s. G.D. Food Mfg. (I) Pvt. Ltd.

Toast (RUSK) is different from Bread and is not covered under Entry No. 34 and is a general unspecified item falling u/s 4(1)(e) and hence, attracting tax @ 12.5%. Also refer to Determination No. 157/CDVAT/2007, dt. 21.08.2007 in the case of M/s. Ashok Mehta. In the case of A.M. Foods vs. commissioner of Sales Tax 46 DSTC j-201 It has been held by the Tribunal that Commissioner has committed an error in holding the 'Rusk' as taxable @ 12.5%. it is covered under Entry No. 34 of First Schedule and is an exempted commodity.

107 149/CDVAT/2006 21-Nov-06 M/s. Silver Tone Graves Flex Pvt. Ltd.

Outdoor Catering Services are held to be covered under the definition of 'Sale' and that the entire proceeds of said transactions are exigible to VAT. It is further held that the 'cooked food' is an unspecified item and hence taxable @ 12.5% u/s 4(1)(e).

108 132/CDVAT/2006 29-Nov-06 M/s. Delhi Wax & Candle Association C/o Mr. Sushil Verma, Advocate

Microcrystalline wax, Residue wax and Mineral wax used for manufacture of candles is classified in Entry No. 1(ix) of Schedule IV of DVAT Act, 2004 and attracts tax @ 20%.

109 145/CDVAT/2006/126

30-Nov-06 M/s. G.S. Marketing Company

There is no provision of tax credit of additional custom duty paid either in the DVAT Act, 2004 or in CST ACT 1956 So, no input tax credit shall be allowed on additional custom duty imposed on imports while calculating tax liability of the dealer under DVAT OR CST Act, 1956

110 130/CDVAT/2006/128

08-Dec-06 M/s. Stitch Technologies India Pvt. Ltd.

Embroidery machines, its parts and accessories' are neither covered under Sewing machine nor under Textile machine as per Entry No. 86 of Third Schedule and held to be taxable @ 12.5%.

111 147/CDVAT/2006/127

08-Dec-06 M/s. Yakult Danone India Pvt. Ltd.

Rate of Tax on the product which is like lassi is @ 12.5% [Subsequently, on remand, held to be taxable @ 4%]

112 147/CDVAT/2006/127

08-Dec-06 M/s. Yakult Danone India Pvt. Ltd.

Yakult' is different totally different from lassi which is neither covered by First Schedule nor Third Schedule and hence is general unspecified item u/s 4(1)(e) and attracts tax @ 12.5. This determination was reviewed vide Determination No. 147/R/CDVAT/2207/162, dt. 08.10.2007 and was held that product 'yakult' is lassi and covered by Entry No. 85 (141) of Third Schedule and attracts tax @ 4%.

113 137-39/CDVAT/2006/129

15-Dec-06 (1)M/s. Hansaram Agencies (2)M/s. Silk & Textile Mercentile Traders Assn.(Regd.) (3)M/s. Dev Textiles

Rate of tax on Silk Fabrics including silk sarees and handloom silk after 11.05.2005 will be @ 4%

114 142/CDVAT/2006/130

29-Dec-06 M/s. Indian Dairy Association (North Zone)

Dairy products are not food items as the Dairy products have specifically been mentioned in the Third Schedule of the said Act. As such the machinery for the processing of Dairy Products is not covered under Entry No. 86(ii) of Third Schedule of the said Act. Hence the item in question is a general unspecified item falling under section 4(1) (e) of the DVAT Act, 2004 attracts tax at the rate of 12.5%.

115 156/CDVAT/2006/131

04-Jan-07 Mr. Amit Gupta Gangajal sold in packed container held to be Taxable @ 12.5.

116 143/CDVAT/2006/133

12-Jan-07 M/s. Jindal Aluminium Ltd.

For claiming trade discounts, the dealer must satisfy himself that his claims falls strictly in the legal frame work as provided section 2(zd) and Section 8 of DVAT Act, 2004. Trade discounts of any nature should be allowed/ deducted from the sale price by agreement with the recipient (Purchasing dealer) in advance before the removal of goods. If the dealer had issued tax invoice in accordance with Section 50 of the said Act to the purchasing dealer, accounted for this tax invoice in his returns and later on issued credit note ofr trade discount as per provisions of Section 51 of the said Act and Rule 45 of the DST Rules, 2005 then he is entitled to make adjustment in net tax payable by him in the tax period in which he makes such adjustments and complied with the requirements of the Act. Above all the debit and credit notes have been prepared strictly in accordance with Section 51 of the DVAT Act of the said Act read with Rule 45 of the said Rules. Further the claim of the discount, adjustment of tax on account of debit/credit notes shall be reflected in the same financial year by way of revising the return.

117 78/CDVAT/Suo-Motto qualify/2007/134

15-Jan-07 M/s. Navtech Industries

In terms of Entry 6 of the Third Schedule appended to the said Act, all Utensils including pressure cookers/pans except utensils made of precious metals shall attract tax at the rat of 4% w.e.f. 11.05.2005 onwards and prior thereto only Aluminium Utensils and enameled Utensils were only allowed to be taxed at 4% .

118 141/CDVAT/2006/135

27-Feb-07 M/s. T&T Solutions

Applicant is running a Taxi Tourist Service for local sightseeing or for out-station site seeing but with a pre-decided itinerary. Receipts of the applicants are liable to be taxed being receipts on account of transfer of the right to use goods . [The High Court has held that since effective control is not with the customer, such receipts are not liable to tax. The transaction dose not amount to right to use goods.]

119 140/Review/CDVAT/2006/136

27-Feb-07 M/s. Leeds Leather India (P) Ltd.

Determination order in respect of Cotton coated Fabric/Sandwich: Cotton-Adhesive-Foam passed by this court vide no. 140/CDVAT/2006 wa reightly passed on the material available on record including the product sample. [ The Tribunal has held that cotton coated fabrics are tax free item and not liable to tax.]

120 152/CDVAT/2006/137

07-Mar-07 M/s. Gurind Traders

Item 'Aluminum Compositor Panel' (as per specimen sample) which is the subject matter of the present application is not an industrial input but it is a finished product used for the decoration of the building. As such, the item in question shall attract tax @ 12.5% being unspecified u/s 4(i)(e) of the DVAT Act, 2004.

121 144/Review/CDVAT/2006/138

16-Mar-07 M/s. Kishco Ltd. Spoons & Forks (used for eating and serving foods), Laddle (used for serving all kinds of curry, soups etc.) Rice server, vegetable server, Sugar Tong (serving food, fruits and in small pcs) and Kitchen Knife/vegetable knife made of Ferrous metal are part of domestic utensils are general unspecified items falling u/s 4(1)(e) and hence attracts tax @ 12.5%.vide Determination No. 144/Review/CDVAT/2006 dated 10.10.2006. Later on review, it was held that earlier determination was rightly passed.

122 153/CDVAT/2007/139

19-Mar-07 M/s. Madan Lal Mahajan

Question asked for determination read as follows- "The applicant is a contractor of Delhi jal Board. He is doing contract work of replacing C.I. Pipes (declared goods). How shall the tax liability be determined?' Held that after carefully perusing in detail the application filed u/s 84 of the said Act, and after going through the default assessment orders passed u/s 32 & 33 of the DVAT Act 2004 and hearing both the parties I am of the considered view that the question which is a subject matter of the determination is not maintainable in view of the provisions of section 84(3)(b) of DVAT Act, 2004. Hence, the application for determination is dismissed as non-maintainable.

123 148/CDVAT/2006 11-Apr-07 M/s. Garrison Engineer (P) ABHM

Whether Tax to be deducted at source on payment made to consultant for consultancy? Held: Such application in=s not maintainble.

124 151/CDVAT/2006/140

17-Apr-07 M/s. Balaji Enterprises

Chair handles (arm rest), seat and back or chair made of foam, are items which are neither fittings for furniture nor covered by Entry No. 166 of Third Schedule of the DVAT Act, 2004. Thus, it is a general unspecified items falling u/s 4(1)(e) of DVAT Act, 2004 and attracting VAT @ 12.5%.

125 150/CDVAT/2006/141

17-Apr-07 M/s. Jetfleet Pvt. Ltd.

As per the provisions of DVAT Act, 2004 a dealer who is registered or is required to be registered under this Act shall be entitled for input tax credit on its purchases which arise in the course of his activities as a dealer and the goods are used by him directly or indirectly for the purpose of making saleswhich are liable to tax under section 3 of the Act.

126 103/CDVAT/2006/142

19-Apr-07 M/s. Delhi Builders and Promotors Assn. C/o Sh. Sushil Verma

Determination of issues with respect to 'Agreements' entered between builders and Intending Buyers of flats wherein builder is getting payment in installments during construction period, the builder would be liable to pay VAT in vies of K. Raheja's case.

127 155/CDVAT/2007/143

21-Apr-07 M/s. Rama Vision Ltd.

Imported baby nappies, imported baby wipes (wet tissues), imported breast pads held to be not covered in entry No. 49 of the Third Schedule and are held to be taxable @ 12.5% as general unclassified item.

128 163/CDVAT/2007/145

31-Jul-07 M/s. Cab Cond (India)

PVC insulated cable (size 0.5 sq. mm. and above in single core & multi core) for the purp0se of industrial use only held not be covered in Entry No. 40 of the Third Schedule, hence held to be taxable @ 12.5% as general unclassified item.

129 168/CDVAT/2007/146

31-Jul-07 M/s. G.C. Garg & Co.

"Generator suitable for concrete mixture" held to be not covered by the Entry No. 86(xvi) i.e. for "Machinery for Construction Work" therefore shall be taxable @ 12.5% as general unclassified item.

130 167/CDVAT/2007/147

31-Jul-07 M/s. Convergence Multimedia Technologies (P) Ltd.

"Large Inkjet Printer" used for printing by signage industry Is covered by entry No. 86(xxiii) which reads as "machinery for Printing Industry" of Third Schedule of the DVAT Act, 2004, thus liable to be taxed @4%.

131 160/CDVAT/2007/148

16-Aug-07 M/s. Weigh India Calibration charges are held to be included in the sale value and VAT should be charged on the total amount. Reviewed later vide Determination No. 160/Review/CDVAT/2007/178, dated 15.01.2008 and reaffirmed the above findings.

132 146/R/CDVAT/2007

21-Aug-07 M/s. Ashok Mehta Application for Review of the order rejected and Rusk held to be taxable @ 12.5%. Also refer to Determination No. 157/CDVAT/2007, dt. 21.08.2007 in the case of M/s. Ashok Mehta. In the case of A.M. Foods vs. Commissioner of Sales Tax 46 DSTC j-201 It has been held by the Tribunal that Commissioner has committed an error in holding the 'Rusk' at taxable @ 12.5%. It is covered under Entry No. 34 of First Schedule and is an exempted commodity.

133 154/CDVAT/2007/152

23-Aug-07 M/s. Idea Projects & Sales Pvt. Ltd.,

Frame, Racks, Enclosures and Accessories such as cable management and thermal management in the racks for housing computer parts are covered by Entry No. 41A(4) which reads as "parts and accessories of HSN 84, 69,84.70 and 84.71" of Third Schedule of DVAT Act, 2004. Therefore held to be taxable @ 4%.

134 164/CDVAT/2007/154

23-Aug-07 M/s. Dhiman Enterprises

Itemproduced before Commissioner for determination being semi-finished component of auto part held not be Iron Plates/ Patti but being used for manufacturing engine mounting plates to be taxable @ 12.5% as general unclassified item.

135 165/CDVAT/2007 23-Aug-07 M/s. R.G. Stone Urological Research Institute

Hospitals held to be covered within the term "dealer" as defined in section 2(i) of DVAT Act, 2004 hence liable to pay tax under DVAT Act 2004. Also refer to Determination No. 35, 59 & 62/CDVAT/2005, dt. 17.03.2006 in the case of Delhi Voluntary Hospital Forum, M/s. Escorts Heart Instt. & Research Centre Ltd., and M/s. Indraprastha Medical Corpn. Ltd.

136 145/R/CDVAT/2007

23-Aug-07 M/s. G.S. Marketing Company

There is no provision of tax credit of additional custom duty paid neither in the DVAT Act, 2004 nor in CST ACT 1956 So, no input tax credit shall be allowed on additional custom duty imposed on imports while calculating tax liability of the dealer under DVAT or CST Act, Act, 1956 in Determination No. 145/CDVAT/2006/126 dated 30.11.2006 same position reiterated in this review determination.

137 162/CDVAT/2007/156

04-Oct-07 M/s. Indira International

Blood Donor Chair' and 'Blood Collection Monitor' held to be covered under Entry No. 92 of Third Schedule and thus taxable at the rate of 4%. However, 'Blood Storage Refrigerator' is held to be taxable @ 12.5%.

138 179/CDVAT/2007/157

04-Oct-07 M/s. Tibetan Handicrafts

"Brass Statue"is not covered under any of the entries of any Schedule of the DVAT Act. Hence it is general unspecified item falling u/s 4(1)(e) of DVAT Act, 2004 and attracts Vat @ 12.5%.

139 166/CDVAT/2007/158

04-Oct-07 M/s. Omega Products

"Draw Compound" held to be covered under Entry No. 4 of the list of Industrial inputs and hence taxable @ 4%.

140 172/CDVAT/2007/155

04-Oct-07 M/s. BP Ergo Ltd. Goods (modular furniture) manufactured at Nagpur(maharashtra) & sent to Delhi after charging full rate of tax in the course of inter-state trade & commerce & then assembled in Delhi is covered under the Sale of Goods Act and liable to tax as Inter State Sale from Nagpur to Delhi and not liable under the World Contract in Delhi and deduction of TDS by the contractee.

141 169/CDVAT/2007/161

08-Oct-07 M/s. S.S. Enterprises

"Composite Plastic Metalized Sheet (0.3 mm) used by the signage industry" is covered by entry no. 84(166)of the Third Schedule of the DVAT Act, 2004 and therefore liable to the taxed @ 4%. Later on description of item rectified as "Composite Plastic Metalized Sheet (3mm)" vide determination No. 169/Rect./CDVAT/2007/168, dt. 16.1107, however rate of tax remains unchaged i.e.4%.

142 181/CDVAT/2007/159

08-Oct-07 M/s. Jaypee Technoloplast (P) Ltd.

Plastic Insulated Jugs. Plastic Insulated lunch box, Plastic insulated bottles & Plastic lunch box with pouch cover held to be covered under Entry No. 165 of Third Schedule, therefore will be taxed @ 4%. Plastic casseroles with stainless steel inner held to be covered under Entry No. 6 of Third Schedule and hence will be taxed @ 4%. Plastic insulated kettles with stainless steel inner and Plastic electric lunch box held to e taxable @ 12.5% as general unclassified good. This determination got reviewed vide Determination No181/Review/CDBAT/2007/180, dt: 15.01.2008 and Plastic Insulated Kettle with Stainless Steel Inner also included in Entry No.6 of the Third Schedule and hence will be liable to be taxed 4%. However, Plastic electric lunch box held to be taxable @ of 12.5% as general unclassified good.

143 111/CDVAT/Review/2007/160

08-Oct-07 M/s. Paddapady Rubber Works

Latex Rubber Thread is not specified in any of the schedules of DVAT & hence, attracts tax @ 12.5% as per Determination No. 111/CDVAT/2006/dt. 23.08.2006. Latex Rubber Thread held to be covered under entry No. 216 of the Third Schedule and held to be taxable @ 4% under this determination.

144 147/R/CDVAT/2007/162

08-Oct-07 Yakult Danone India Pvt. Ltd.

Rate of tax on "Yakult" Lassi which is sold in sealed container falls in entry No. 85(141) of Third Schedule of DVAT Act and would be taxable @ 4%. [Review of order No. 147/CDVAT/2006/127 dated 8.12.2006]

145 159/CDVAT/2007/163

10-Oct-07 M/s. Jay Garud Gas Station

In a question raised before the commissioner i.e. "While raising Tax Invoice to DMRC whether VAT component is to be charged being DMRC is exempted from VAT?" Held that there is no provision is DVAT Act, 2004 that allows the applicant to raise Invoice to DMRC without charging VAT. The DMRC is included in the Sixth Schedule of DVAT Act, 2004 and entitled to claim refund of VAT paid by them. There is no provision for making exempted sale to DMRC. Therefore, the dealer should issue tax invoice to DMRC after charging VAT as applicable.

146 173/CDVAT/2007/164

02-Nov-07 M/s. Canon India Pvt. Ltd.

Basic Digital copier' held to be taxable @ 12.5% as general unclassified item.

147 183/CDVAT/2007/165

02-Nov-07 M/s. Bar Sales Corporation

Piston Rings' held to be covered under entry of Section 14(iv) (viii) of the CST Act, 1956 and as such covered under Entry No. 24 of Third Schedule of the DVAT Act and therefore taxable @ 4%.

148 188/CDVAT/2007 07-Nov-07 M/s. Dynamic Prestress & Projects Services Pvt. Ltd.

Elastomeric Bearing Pot-Cum-PTFE Pin and Metallic Guide Bearing: does not find any place in Third Schedule of DVAT Act, 20004 and hence taxable @ 12.5%.

149 163/R/CDVAT/2007/166

07-Nov-07 M/s. Cabcond (India)

Single port cables and wires having cross section area of the core from 0.5 to 6.0 sq. mm have been excluded from Entry No. 40 of Third Schedule of DVAT Act, 2004 and hence taxable @12.5% as general unclassified item.

150 188/CDVAT/2007 07-Nov-07 Dynamic Prestress & Projects Services Pvt. Ltd.

Elastromeric Bearing, Pot-Cum-PTFE Pin and Metallic Guide Bearing whether taxable @ 5%.

151 182/CDVAT/2007/169

16-Nov-07 M/s. Nanika International

Kitchen accessories such as Pull Out Wire basket with channels. Tall Pull out units, Corner storage units, waste bins, and cutlery drawers etc. of kitchen furniture accessories' menat for storage of utensils held not to be covered in Entry No. 166 of Third Schedule and held to be taxable @ 12.5% as general unclassified items.

152 187/CDVAT/2007/170

16-Nov-07 M/s. N.R. Rubber Products

Pet Perform' used as intermediate product for making of empty Per Bottles and Jars etc. which are further used for packaging of water, oil, cold drinks & pesticides etc. held to be taxable @ 12.5%. This determination was subsequently reviewed vide Determination No. 187/CDVAT/ 2007/ 188, dt: 25.02.2008 and the said item i.e. 'pet perform; is held to be covered under Entry 84(168) of Third schedule and shall attract VAT @ 4%.

153 156/CDVAT/2007/171

21-Nov-07 M/s. Amalgamated Bean Coffee Trading Co. Ltd.

Sale of Goods affected to passengers on board during flight are held to be taxable as local sales liable to be taxed under DVAT Act, 2004.

154 191/CDVAT/2007/172

26-Nov-07 M/s. Amit Automotive

Piston Rings' held to be covered under entry of Section 14(iv) (viii) of the CST Act, 1956 and as such covered under Entry No. 24 of Third Schedule of the DVAT Act and taxable @ 4%.

155 171/CDVAT/2007/173

26-Nov-07 M/s. R.V.S. Traders

Silica Gel Pounch' used for prevention of moisture held to be taxable @ 12.5% as general unclassified item.

156 170/CDVAT/2007/174

26-Nov-07 M/s. Geeta Aggarwal & Sons

Packed unmanufactured branded TOBACCO sold by the applicant cannot be treated as un manufactured tobbaco and dose not find any place in the Third Schedule of DVAT Act, 2004 and hence taxable @ 12.5% as general unclassified item.

157 189/CDVAT/2007/175

12-Dec-07 M/s. G.C. Garg & Co.

Diesel Engines suitable for concrete mixture held not to be covered under Entry No. 86(xvi) of Third Schedule of DVAT Act, 2004 and hence taxable @ 12.5% as general unclassified item.

158 158/CDVAT/2007/175

13-Dec-07 M/s. Ricoh India Limited

Sales/Lease Rentals and Maintenance Contract of Multifunctional Printers/Scanners and sales of Spares and Consumables held to be taxable @ 12.5% as general unclassified item.

159 176/CDVAT/2007/177

13-Dec-07 M/s. MGA Advisory Services Pvt. Ltd.

Digital Still Image video Camera' held not to be covered either under Entry No. 41 or under Entry No. 41A of the Third Schedule and hence held to be taxable @ 12.5% as general unclassified item.

160 193/CDVAT/2007/179

15-Jan-08 M/s. DSS Imagetech Pvt. Ltd.

The expression "sale or purchase occasions such import" occurring in sub section (2) of section 5 of the Central Sales Tax Act required that a completed sale should precede the import? Held, yes in the given case there is no sale during import because the equipment has been custom cleared by the applicant himself and charged VAT on sale. The applicant dealer has as such affected sale to M/s Solid State Physics Laboratory and cannot be treated as sale during import.

161 178/CDVAT/2007/181

15-Jan-08 M/s. Sehgal Tourists

Held, that for all practical purposes the effective control or general control of the vehicle under the agreement rested with the hirer. Consequently, there was transfer of the right to use the bus, and it was a case of sale within the extended meaning of the term in section 2(g) of the Orissa Sales Tax Act, 1947/ Further all the ingredients defined by Dr. A. R. Lakshmanan, J in the concurrent judgment of BSNL are present in the instant case and thus there is no escape from the conclusion about the applicability of right to use the goods in the instant case. The applicant is a dealer as defined in Section 2(1)(i) of the DVAT Act, 2004 and its receipts being on account of transfer of night to use goods are subject to tax under the DVAT Act, 2004.[The Delhi High Court has held it to be not a case of right to use goods & hence not liable to tax.]

162 181/Review/CDVAT/2007/180

15-Jan-08 M/s. Jaypee Technoloplast (P) Ltd.

Plastic Insulated Jugs. Plastic Insulated lunch box, Plastic insulated bottles & Plastic lunch box with pouch cover held to be covered under Entry No. 165 of Third Schedule, therefore will be taxed @ 4%. Plastic casseroles with stainless steel inner held to be covered under Entry No. 6 of Third Schedule and hence will be taxed @4%. Plastic Insulated kettles with stainless steel inner and Plastic electrical lunch box held to be taxable @12.5% as general unclassified good in Determination No. 181/CDVAT/2007/159 dated 08.10.2007. This determination got evied vide this determination and Plastic insulated kettle with Stainless Steel Inner also included in Entry No. 6 of the be taxed @4%. However, Plastic electric lunch box held to be taxable @ of 12.5% as general unclassified good.

163 160/Review/CDVAT/2007/178

15-Jan-08 M/s. Weigh India Calibration charges are to be included in the sale value and VAT should be charged on the total amount in Determination no. 160/CDVAT/2007/148 dated 16.08.2007. The same view reaffirmed in this review order.

164 149A/CDVAT/2007/182

17-Jan-08 M/s. Northern India Colour Lab Association (Regd.)

Photographic Paper' held to be taxable @ 12.5% as general unclassified item.

165 194/CDVAT/2007/184

01-Feb-08 M/s. Sunil Sethi & Association

Rubber Bands used for packing held to be not covered under Entry No. 84 of Third Schedule and are held to be taxable @12.5%

166 180/CDVAT/2007/183

01-Feb-08 M/s. Shreejee Peekay International

Horticulture contracts do not always involve tax free goods. In contracts wherein taxable goods are involved would necessarily attract VAT. The rate of tax in respect of goods involved in the execution of works contract as per section 4(d) of DVAT Act, 2004 is 12.5% and in respect of declared goods @ 4%. The composition scheme as provided in section 16 of the DVAT Act, 2004 would be available to the applicant if the turnover of the dealer does not exceed Rs. 50 lacs during the finacial year.

167 174/CDVAT/2007/185

05-Feb-08 M/s. R.V. Enterprises

Polyethylene Sheets, Polyethylene Tube, Polythelene road and Air Bubble Film held to be taxable @ 12.5% as general unclassified items.

168 197/CDVAT/2007/186

13-Feb-08 M/s. G.D. Foods Mfg. (I) Pvt. Ltd.

Vermicelli' i.e. Fenny held not to be included in Entry No. 81 of the Third Schedule and thus taxable @ 12.5.

169 192/CDVAT/2007/187

22-Feb-08 Ms. Shradha Garg (Co. Secy. In Practice)

Printing formation of web or any other kind of media, stories, events whether social, political, religious, socio-economic or any other kind be included in the definition of goods under section 2(m) of the Delhi Value Added Tax Act, 2004 and are "sale" under section 2(zc) of the said act.

170 200/CDVAT/2007/ 189

25-Feb-08 M/s. Amar Engg. Co.

Hydraulic Door Closer and Floor Springs held not to be included in entry No. 166 of the Third Schedule and thus shall be taxable @ 12.5%

171 187/Review/CDVAT/2007/188 198/CDVAT/2007/ 188

25-Feb-08 M/s. Royal Plastics Pet preform' used as intermediate product for making of empty Pet bottles and Jars etc. which are further used for packaging of water, oil, cold driks & pesticides etc. held to be taxable @ 12.5% vide Determination No. 187/CDVAT/2007/170 dated 16.11.2007 reviewed and held to be covered under entry 84 (168) of Third Schedule attracting VAT @ 4%.

172 195/CDVAT/2007/ 190

28-Feb-08 M/s. Anchor Electricals (P) Ltd.

PVC Tape/Elecricals Insulation Tape does not find any place in ny of the Schedule of DVAT Act, 2004 and hence taxable @ 12.5%

173 199/CDVAT/2007/ 193

28-Feb-08 M/s. Mecware Agencies

Crockery made out of clay, namely, Cup, Mug, Saucer, Full Plate, Qtrs, Plate is not covered in any Schedule of the DVAT Act. Hence , it is a general unspecified item falling u/s 4(1)(e) of DVAT Act, 2004 and attracts VAT @ 12.5%.

174 184/CDVAT/2007/ 192

28-Feb-08 M/s. Demm Auto Engg. Works

Pin Threaded and Bushes which is the subject matter of the present application is not covered in any of the entries of any Schedule of the DVAT Act. Hence it is a general unspecified item falling u/s 4(1)(e) of DVAT ACT, 2007 Act, 2004 and attracts VAT @ 12.5%.

175 185/CDVAT/2007/ 193

28-Feb-08 M/s. Diamond Steel Fastners

Studs which is the subject matter of the present application is not covered in any of the Schedule of the DVAT Act. Hence it is a general unspecified item falling u/s 4(1)(e) of DVAT Act, 2004 and attracts VAT @ 12.5%.

176 190/CDVAT/2007/ 194

12-Mar-08 M/s. Glaxo Smith Kline Consumer Healthcare Ltd. C/o Sh. Sushil Verma, Advocate

Writing paper board also known as Exam pads/clip boards which school students carry with them during exam days are held not to be taxed as paper as specified in Entry No. 49 of Third Schedule, therefore liable to be taxable @ 12.5%

177 186/CDVAT/2007/ 195

12-Mar-08 M/s. Tomar Construction Co.

Joint Venture/Consortium would be liable for registration as per the provisions of Section 2(i) of the DVAT Act, 2004. The tax liability will have to be borne by the joint Venture/Consortium irrepective of the arrangement arrived at between the parties inter se.

178 211/CDVAT/2008/ 197

22-Apr-08 Kompress (India) Pvt. Ltd.

Compactors manufactured at Mumbai and sent Delhi for installation at customers site after charging full rate of tax is Interstate Sale from Mumbai to Delhi. It is not covered under works contract under DVAT Act, 2004 and the contractee is not required to deduct TDS under the Act.

179 202/CDVAT/2008/ 198

23-Apr-08 MTS Infonet Media Pvt. Ltd.

Computer Networking Racks held to be taxable @ 4% being covered by Entry No. 41A (4) WHICH READS AS " Parts an Accessories" of HSN 84.69, 84.70 and 84.71 of Third Schedule of DVAT Act, 2004.

180 208/CDVAT/2008/ 200

05-May-08 M/s. CE Infosystems (P) Ltd.

Computerized devices as aide to navigation held to be taxable @ 12.5% and not covered under Entry No. 41A of Third Schedule of the Act.

181 9/CDVAT/2008/ 201

12-May-08 M/s. Saket Motors Pvt. Ltd.

Input Tax Credit held to be available on second hand cars even after refurbishment subject to certain terms & conditions and sale thereof is also liable to tax.

182 203/CDVAT/2008/ 202

12-May-08 M/s. Skan Renting & Leasing

Providing of generator for producing electricity on rent on fixed site and for fixed duration with operator would amount to deemed sale within the meaning of Section 2(zc) (vi) of the DVAT Act,2004.

183 205/CDVAT/2008/205

19-May-08 M/s. A.R. Airways (Pvt.) Ltd.

Sale of old and used aircrafts held to be taxable at the rate of 12.5%

184 207/CDVAT/2008/206

19-May-08 M/s. KLC FOOD Production Pvt. Ltd.

Providing of services along with food and beverages for price in the outdoor catering amounts to sale and thus subject to VAT under the DVAT Act.

185 210/CDVAT/2008/207

04-Jul-08 M/s. Indo Asistic Engineers (P) Ltd.

M.S. Fabricated Structure is not covered by Entry 166 or 179 or Entry No. 28 of Third Schedule and hence taxable @ 12.5% being general unspecified items.

186 204/CDVAT/2008/

08-Jul-08 M/s. NEC India Pvt. Ltd.

LCD Monitors, LCD Displays/Plasma Displays held to be taxable @ 12.5% as these items are distinguished from LCD Panels as mentioned in clause 18 of Entry No. 41 A of Third schedule.

187 214/CDVAT/2008/209

10-Jul-08 M/s.D.B.Z.Real Estate India Pvt. Ltd.

Sale of fixed assets held to be taxable.

188 212/CDVAT/2008/211

14-Jul-08 M/s. Havell's India Ltd.

Application seeking clarification regarding Industrial Cables (High Voltage Cables, XLPE Cables, jelly filled cables, optical fibers) held to be not maintainble u/s 85 of the DVAT Act.

189 205/CDVAT/2008/212

16-Jul-08 M/s. Brindco Sales Ltd.

Sales made for the benefit of passengers who are likely to board the aircraft for a foreign destination from whom the consideration is received in foreign currency held not to be penultimate sale.

190 209/CDVAT/2008/214

18-Jul-08 M/s. Indo Asiatic Engineers (P) Ltd.

M.S. Tank/Containers' are covered by Entry No. 84 (200) and Entry No. 28 of the third Schedule of the DVAT Act. 2004 and taxable at the rate of 4%.

191 206/CDVAT/2008/215

18-Jul-08 M/s. Golden Kreation

Idols of Indian God and Goddess (Dharmik Murti) not to be categorized as " handicrafts" and held to be taxable as unclassified items at the rate of 12.5%.

192 208/CDVAT/2008/216

14-Aug-08 M/s. CE Infosystems (P) Ltd.

Review petition for determination of navigator dismissed.

193 220/CDVAT/2008 04-Sep-08 M/s. Gupta Plastic Works

Self Adhesive PVC Tapes shall be covered by Entry No. 174 of Third Schedule to the DVAT Act, 2004 and hence taxable @ 4%.

194 221/CDVAT/2008 04-Sep-08 M/s. Jindal Scientific Industries

Mortuary Cabinet is an unclassified item and hence taxable at the rate of 12.5%.

195 222/CDVAT/2008/219

08-Sep-08 M/s. Vinesh Industrial Corporation

AAC, ACSR Conductors held to be unclassified item and hence taxable at the rate of 12.5%.

196 217/CDVAT/2008/221

15-Sep-08 M/s. Khanna & Co. Rate of tax on "Awards/Trophies/Coins" made while using silver of purity of 90% and above held to be taxable @ 12.5% being not covered under entry No. 2 of Schedule II.

197 213/CDVAT/2008/220

15-Sep-08 M/s. Digitech Systems

Input Tax Credit on purchase of vehicles used in transfer of right to use transactions not allowable.

198 140/CDVAT/2006/222

19-Sep-08 M/s. Leeds Leather India (P) Ltd.

Review petition dismissed as an appeal has been filed before the Appellate Tribunal.

199 213/CDVAT/2008/224

16-Oct-08 M/s. Technova Imaging Systems (P) Ltd.

"Pre Sensitized Plates (P S Plates)" held to be taxable @12.5%.

200 213/CDVAT/2008/

21-Oct-08 M/s. Shahnaz Ayurveda Pvt. Ltd.

Sale of entire business except its land and building held not to be taxable under the provisions of the Act.

201 218/CDVAT/2008/

27-Oct-08 M/s. Netlab Solutions Inc.

Item covered by Central Excise Tariff heading No. 8538, cannot be classified as I.T. products and hence the same will be treated as unclassified items and taxable at the rate of 12.5%.

202 224/CDVAT/2008/227

07-Nov-08 M/s. Arihant Industries

"Sleeping bags" is neither covered by Entry No. 114 nor by Entry No. 164 of the Third Schedule to the DVAT Act, 2004 and hence is an unspecified item taxable at the rate of 12.5%.

203 227/CDVAT/2008/229

17-Dec-08 M/s. Philips Electronics India Ltd.

Biomass/ Wood Stove held to be taxable @ 12.5%.

204 234/CDVAT/2008/230

04-Feb-09 M/s. S. K. Polymers

"Plastic waste powder" held to covered under Entry No. 60 of First Schedule and thus exempted from VAT.

205 223/CDVAT/2008/231

04-Feb-09 M/s. Mangla Industries

"Garment Hangers"; held to be covered under the item hangers as appearing in entry no. 166 of Schedule III and hence taxable @ 4%.

206 239/CDVAT/2009/233

03-Mar-09 M/s. Asim Industries

Handheld GPS Receivers is not covered by Entry No. 41A (16) of the Third Schedule to the DVAT Act, 2004 and hence is an unspecified item taxable at the rate of 12.5%.

207 229/CDVAT/2008/234

23-Mar-09 M/s. Treadsdirect Limited

Trade rubber and retreading held to be covered by HSN classification No. 4002 at Sr. No. 170 of Entry No. 84 of the Third Schedule to the DVAT Act, 2004 as an Industrial Input and would be taxed @ 4%.

208 230-231/CDVAT/2008/235

23-Mar-09 M/s. Nethouse Industries

Poly Propelene rope held to be taxable @ 4%.

209 232/CDVAT/2008/236

23-Mar-09 M/s. GPS Sensors & Indicators Pvt. Ltd.

"Load Cells, Digital Indicator held to be taxable @ 4% being covered in Entry No. 185 of Third Schedule.

210 225/CDVAT/2008/01

01-Apr-09 The General Machinery Merchants's Association (Regd.)

Electric Motors and Switch gears/starters which are used as a part of Machinery held to be taxable @ 12.5%.

211 228/CDVAT/2008/02

22-Apr-09 M/s. Suretech International

"Battery Recovery & Peak performance Equipments are not 'Renewable Energy Devices" as per Entry No. 58 of Third Schedule to the DVAT Act, 2004 and hence is an unspecified item taxable at the rate of 12.5%.

212 233/CDVAT/2008/03

20-May-09 Pradumman Kumar & Co. Chartered Accountants

"Weighing Scales/Measuring Instruments whether electronic, digital or otherwise held to be taxable @ 4%.

213 241/CDVAT/2009/4

29-May-09 Season Catering Services Pvt. Ltd.

Outdoor Catering Services are held to be covered under the definition of 'Sale' and that the entire proceeds of said transactions are exigible to VAT. It is further held that the 'cooked food' is an unspecified item and hence taxable @ 12.5% u/s 4(1)(e).

214 237/CDVAT/2009/05

24-Jun-09 Gujrat Co-operative Milk Marketing Federation Limited

"Paneer" held to be covered under Entry No. 87 of Third schedule of DVAT Act, 2004 and held taxable @ 4%.

215 240/CDVAT/2009/06

08-Jul-09 M/s. Mount Clothing (P) Ltd.

Question is not determinable under section 84(4).

216 238/CDVAT/2009/07

15-Jul-09 M/s. Ame De Verre (P) Ltd.

"Stained glass panels, Lamp Shades and other hand crafted items, other hand crafted decorative items held to be covered under Handicrafts and taxable @ 4% whereas goods sold under the brand name of "Baldi'' etc. to be taxable @ 12.5%

217 236/CDVAT/2009/08

15-Jul-09 M/s. Chander Bhan Jain & Sons

"Input Tax credit" not allowed to be taken on stolen goods as Auctionable Claims received from Insurance Compay are neither ' goods' nor 'Sales'.

218 243/CDVAT/2009/09

24-Aug-09 M/s. Star Personal Transport Pvt. Ltd.

Personal Transport' ( to patrol large areas more efficiently than on foot) held to be taxable @ 12.5%.

219 244/CDVAT/2009/10

04-Sep-09 M/s. STP Limited "APP Modified Waterproofing Membrane" is not covered by Entry No. 4 of III Schedule or any other Entry of the Schedules of DVAT Act, 2004 and hence is an unspecified item taxable @ 12.5%

220 247/CDVAT/2009/11

22-Sep-09 M/s. Anchor Electricals (P) Ltd.

Industrial Cables held to be covered under entry No. 40 of the Third Schedule appended to the DVAT Act, 2004 and taxable @ 4% while non-industrial cables and wires, having cross section areas of the core form 0.5 to 6.0 square milimeter, meant for non-industrial use held to be an unspecified item taxable @ 12.5%.

221 242/CDVAT/2009/12

20-Oct-09 M/s. Glaxo Smithkline Consumer-Healthcare Limited C/o Sushil Verma Advocate

"Horlicks Nutribar" is not to be included as a sweetmeat, and does not find any place in schedules of the Act including entry No. 85 of Schedule III, hence to be treated as an unspecified item and to be taxed @ 12.5%.

222 245/CDVAT/2009/13

21-Dec-09 M/s. Countrywide Network Pvt. Ltd.

Transaction of selling of Gift Vouchers -Claim Forms of any product (e.g. Cameras, Ipods, Travel Bags, Wrist Watches etc.) to Corporate and institutions and thereafter delivering items on claim by their customers under promotional schemes held to be taxable and the consideration received is the sales price taxable under the DVAT Act, 2004.

223 246/CDVAT/2009/14

23-Dec-09 M/s. Doshion Veolia Water Solutions Pvt. Ltd. C/o Mr. Sujit Ghosh, BMR Associates

Determination on the applicability of purchase or sale in the course of inter-State trade for execution of works contract is not maintainable.

224 248/CDVAT/2009/17

11-Jan-10 M/s. Mother Dairy Fruit & Vegetable (P) Ltd.

"I-Dal" manufactured through a mixture of Soya Floor, Wheat Floor, Tur Dal with a touch of turmeric powder held to be general unscheduled and unclassified goods taxable @ 12.5%.

225 256/CDVAT/2009/43

13-Jan-10 Shri B.L. Sharma, Joint Commissioner (L&J)

Imposition of Tax on ‘Certified Emission Reductions (CERs)’ commonly known as ‘Carbon Credits’.

226 253/CDVAT/2009/15

14-Jan-10 M/s. Godrej Consumer Products Ltd.

"Nupur 100% Natural Mehendi" held to be general unscheduled and unclassified goods taxable @ 12.5%.

227 257/CDVAT/2009/16

21-Jan-10 M/s. Sumeet Kapoor

"Artificial Teeth" is neither covered by entry no. 2(ii) of the First schedule nor in entry no. 92 of the Third schedule of DVAT Act, 2004 and held to be taxable @ 12.5%.

228 252/CDVAT/2009/18

22-Feb-10 M/s. Parveen Kumar Verma

"Blood Gas Electrolyte Analyser" and its parts, sensors, controls, reagents, calibrators, wash solutions, standard are covered by entry no. 92 of Third Schedule of DVAT Act, 2004 and taxable @ 5%.

229 249/CDVAT/2009/19

26-Feb-10 M/s. S R A Interiors and Decorators

Taxability of work contract executed by the sub-contractor, where the property in goods passes to the contractee directly by theory of accretion?"

230 250/CDVAT/2009/20

09-Mar-10 M/s. Epson India Private Limited

Whether multi-function printers used in conjunction with a computer system are covered under Entry 41A(3) of the Third schedule to the Delhi Value Added Tax Act, 2004? Held: No.

231 251/CDVAT/2009/21

09-Mar-10 M/s. Ballarpur Industries Limited

Rate of Tax on 'Glue Stick' and 'Cello Tape' would be 5%.

232 258/CDVAT/2010/22

18-Mar-10 M/s. Ingram Micro India Ltd.

VAT held to be chargeable on the basic amount and not on the service tax amount.

233 262/CDVAT/2010/23

23-Mar-10 M/s. Coated Textiles Merchants Welfare Association (Regd.)

"Rexine Cloth, Leather Cloth"; and other coated impregnated and covered textiles held to be covered in entry No. 48 of 1st Schedule i.e. exempted goods subject to certain and conditions.

234 255/CDVAT/2010/25

29-Mar-10 M/s. First Citizen Infrastructure Ltd.

"Rain water/ Harvested water and Harvester called watergen" are not covered under any Schedule of DVAT and hence taxable @ 12.5%.

235 254/CDVAT/2009/24

29-Mar-10 M/s. Varun Traders

Issue of admisiblity of ITC to dealers making deemed sales being pending before ATVAT, application held to be not maintable.

236 260/CDVAT/2010/27

31-Mar-10 M/s. Aggarwal Vikram & Associates

Plastic Water Tanks/Containers are coverd by Entry No. 118 of the Third Schedule and are taxable @4%.

237 259/CDVAST/2010/29

31-Mar-10 M/s. Atlanta Systems Pvt. Ltd.

Rate of Tax ON Vehicle Tracking System.

238 263/CDVAT/2010/28

31-Mar-10 M/s. Mars International Pvt. Ltd.

"Pet foods" is not coverd under Entry No. 3 of First Schedule and is taxable @ 12.5%.

239 261/CDVAT/2010/26

31-Mar-10 Ms Indian Pasta Manufactures Association (HQ.)

Rate of Tax on sale of vermicelli (semiya)/macaroni) is 12.5% and it dose not fall under Entry No. 50 of the First Schedule.

240 266/CDVAT/2010/30

03-Jun-10 M/s. Luxor Writing Instrument Pvt. Ltd.

"Fluorescent Highlighter Pens and Super Fluorescent Pens" are covered under entry No. 76 of III Schedule and taxable @ 5%.

241 265/CDVAT/2010/31

14-Jun-10 M/s. Dinesh Dorby "Wheel drive shaft assembly" (Axels), held to be covered under the definition of declared goods- "Iron & Steel" as defined in Sec. 14(iv) of Central Sales Tax Act, and consequently the same is taxable @ 4%.

242 272/CDVAT/2010/32

11-Aug-10 M/s. Pen Palace Plastic Combs are coverd by Entry No. 96 of Third Schedule and are taxable @4%.

243 269/CDVAT/2010/33

24-Aug-10 M/s. Amway India Enterprises

Input Tax Credit held to be reversible under sec. 9(6) of the Act if goods are transferred to other States in terms of that section. However, tax credit is available if the goods are sold within the state or in the course of inter-state trade or export.

244 275/CDVAT/2010/34

26-Aug-10 M/s. Rajdhani Military Stores

"Helmet" held to be taxable @ 12.5% as general unspecified item.

245 271/CDVAT/2010/36

10-Sep-10 M/s. TTL Technologies Pvt. Ltd.

"Digital Multi Meter" held not to be covered under entry No. 41A of III Schedule and hence taxable @ 12.5% as general unspecified goods.

246 268/CDVAT/2010/35

10-Sep-10 Shri B.L. Sharma, Joint Commissioner (L&J)

Imposition of Tax on the transaction of ‘Artificially Created Light Energy’ consequent upon the provision of ‘Broadband connections’ to subscribers.

247 273/CDVAT/2010/37

20-Sep-10 M/s. Subhash Sales Corporation

"Plastic crates" held to be covered under entry No. 84 (168) of III Schedule and accordingly taxable @ 5%.

248 267/CDVAT/2010/38

24-Sep-10 M/s. Jayson Industries

Products with stainless steel boxes/inners held to be covered under entry NO. 6 of IIIrd schedule taxable @ 5%.

249 276/CDVAT/2010/39

04-Oct-10 M/s. Anchor Electricals (P) Ltd.

"PVC Electrical Insulation Tapes" held to be covered under entry no. 174 of III Schedule and taxable @ 5%.

250 270/CDVAT/2010/40

13-Oct-10 M/s. Technico (Regd.)

Comprehensive Annual Maintenance Contracts held to be taxable and where cost of material transferred is not ascertainable, prescribed percentage as per Rule 3(2) is applicable.

251 277/CDVAT/2010/41

29-Oct-10 M/s. Organising Committee Common Wealth Games

Management Fees paid under the agreement with organising Committee Common wealth Games 2010

252 281/CDVAT/2010/42

25-Nov-10 Sh. K. K. Dahiya, Additional Commissioner

Imposition of Tax on BOT Contract.

253 278/CDVAT/2010/01

05-Apr-11 M/s. Ribbon World

Narrow woven fabrics of manmade fibers (imported) held to be taxable @ 5% being covered under entry number 117 of the third schedule and not an exempted item.

254 282/CDVAT/2010/02

05-Apr-11 M/s. Altius Technologies

Handheld GPS Receiver held to be taxable @ 12.5% as general unspecified item and not covered by entry No. 41A(9) of third schedule

255 286/CDVAT/2011/03

06-Apr-11 Hytech Trading Sound Recording or Reproducing apparatus (using semi-conductor media) held to be taxable @ 12.5% as general unspecified item

256 287/CDVAT/2011/04

06-Apr-11 VATO (SZ), Department of Trade & Taxes

Imposition of tax on advertisement hoardings, panels, display boards, kiosks etc.

257 284/CDVAT/2011/08

25-Apr-11 Somya Graphics a. Publishers held liable to pay VAT to the printers who print and supply educational books on their (publishers) behalf as a complete job(with paper used by printers) and the fate of tax payable is @ 5% in respect of the works contract which are in the nature of printing works. b. In case a customer situated out of Delhi places an order for complete job with his brand name (when paper and packaging material are used by the printer) with a Delhi printer, the rate of tax will be @ 5% if the job is covered under entry no. 52 (i.e. printed material including diary, calendar) appended to the IIIrd Schedule of the DVAT Act. In case the job is not covered under the above entry then VAT is payable @ 12.5% being unspecified item. c. In case a customer situated out of Delhi area places an order for printing of books and supplies his own paper to a Delhi printer, the rate of VAT chargeable will be 5% by the printer.

258 285 /CDVAT/2011/10

27-Apr-11 M/s. Shudh Garhwal

Milk paneer held to be covered under entry No. 87 of the third schedule of DVAT Act, 2004 and taxable @ 5%.

259 279/CDVAT/2010/12

27-Apr-11 M/s. Dehradun Motors Pvt. Ltd.

Post sale Logistic Charges held not to be part of the Sale Price under the Provisions of Delhi VAT Act when services tax is payable on such charges.

260 280/CDVAT/2010 29-Apr-11 M/s. Indus Towers Ltd.

Entire consideration received from the Sharing Operators for providing access to Telecommunication Towers etc. shall be sale price as per section 2(1) (zd) of the DVAT Act, 2004, except seprate bill raised for consumption of ebergy.

261 290/CDVAT/2011/

14-Jul-11 M/s. Mehta & Co. Writing Board of White or Grey surface, which in fact is a modern version of Slate and Black Board held liable to be taxable @ 12.5% being general unspecified item.

262 296/CDVAT/2011/19

10-Aug-11 Ravinder Dixit C/o Raj K. Batra, Advocate

Costing up to Rs. 10,000/- used in entry no. 41 of third schedule is with reference to the cost to the buyer and not in the hands of the seller. It means tax @ 12.5% shall be levied on the sale of Mobile Phone Accessories, if sale price (including tax) is more than Rs. 10,000/-

263 289/CDVAT/2011/482-485

07-Oct-11 M/s. Tupperware India Pvt. Ltd.

Tupperware Products' held to be plastic goods and taxable @ 12.5% as general unspecified item.

264 301/CDVAT/2011/478-481

07-Oct-11 M/s. SMV Agencies Pvt. Ltd.

Suitings' covers 'Suit length' which may either be cut out from a running length or directly procured from mills as 'Suit length' by selling agents.

265 295/CDVAT/2010/21

27-Oct-11 M/s. Reckitt Benckiser (I) Ltd.

Ultramarine Blue which is used for giving colors to cloths at home, at laundry and for white washing the walls held to be household product and not an industrial input covered under entry no. 84(127) of Third schedule. This was held to be taxable @ 12.5%

266 297/CDVAT/2011/522-526

23-Nov-11 Performance Motors Pvt. Ltd.

Whether import of cars manufactured according to specifications of customers, its inspection by the customer or through independent agents: and its acceptance in a country outside India, is subject to levy of VAT under Delhi Value Added Tax Act, 2004 will depend on the terms and clauses of the agreement and in the light of observations made by the Supreme Court in Gopinathan Nair's case and other cases.

267 298/CDVAT/2011/530-534

29-Nov-11 M/s. Bharti Waters Pvt. Ltd.

Iron removal filter unit attached with hand pump for purification of drinking water held to be taxable @ 12.5% being general unspecified item

268 /CDVAT/2011/300/22-25

02-Jan-12 Sanjay Newatia C/o Sushil Verma, Advocate

1. In a composite contract, the dealer is allowed to bifurcate the material in accordance with the law, that is after claiming deductions on account of labour and service charges as per provisions of sub rule (1) & (2) of Rule 3 of the DVAT Rules, 2005, from the gross receipts and he is to pay VAT on the balance amount. 2. The goods involved in the execution of works contract by contractor are deemed sales as per constitution (Forty-Sixth Amendment) Act, 1982, taxable Tax Act, 2004 (hereinafter called 'the local Act') or under the Central Sales Tax Act. 1956 (hereinafter called 'the Central Act') in Delhi, depending upon analysis of the transaction, terms of contract and provisions contained in section 3 of the Central Act. Further, Section 7 of the Delhi Value Added Tax Act, 2004 allows exemptions for the interstate sale (which would however be taxable under the Central Act) and not for interstate purchases. Therefore, interstate purchases cannot be excluded from the gross receipt for the purpose of computing taxable turnover. To clarify further, these purchases would either be taxable under the local Act or under the Central Act in Delhi at the time of incorporation of goods. Moreover, if goods are purchased against 'C' form, the conditions as laid down in section - 8 (3) (b) of the Central Sales Tax Act, 1956 are also to be complied with, failing which penalties under section 10 and 10A of the said Act shall be imposed.

269 /CDVAT/2011/304/37

03-Feb-12 Dabur India Limited

Tender Cocunet Water', packed in containers held to be covered by entry no. 77 of Third Schedule and taxable @5% and not under entry no. 32 of First Schedule.

270 /CDVAT/2012/305/44

15-Mar-12 KBB Nuts Pvt. Ltd. Roasted Dry Fruits held to be taxable @ 12.5% being general unspecified items and not covered under entry no. 81 of IIIrd Schedule of DVAT Act, 2004.

271 303/CDVAT/2011/45

19-Mar-12 M/s. Color's Life Sciences

Rubber coated cloth sheeting, intended for use in the protection of mattresses on hospital beds and as such being sold to the hospitals only, held to be taxable @ 12.5% being general unspecified item and not covered under entry entries no 84 (144), 84 (169), 84(170), 84 (171) & 84(172) of Third schedule and entry no. 48 of 1st Schedule of the DVAT, Act 2004.

272 302/CDVAT/2011/46

26-Mar-12 Sanjeev Kumar Wadhwa

Rexine Cloth, Imitation Leather Fabrics and other coated and impregnated textiles are furnishing materials and if the sale price is more than Rs. 100/- per meter or per piece or per set, then it is covered by entry no. 114 of Schedule -III appended to the DVAT Act, 2004 and is taxable at the rate of 5%.

273 307/CDVAT/2012/49

28-Mar-12 M/s. Bharat Heavy Electricals Ltd.

Whether it is obligatory on the applicant to enclose original TDS certificate in DVAT 43 along with the periodic return? Question not covered by section 84(4). Hence, application not maintainable.

274 306/CDVAT/2012/48

28-Mar-12 Prime Housekeeping & Allied Services (P) Ltd.

Whether Dietary Services in a hospital is liable to Tax under Delhi Value Added Tax and if so what is the rate of tax.? Yes, as held in Determination No. 241/CDVAT/2009/4 dated. 29.05.2009, it is taxable @12.5%

275 308/CDVAT/2012/55

09-Jul-12 M/s. Red Bull India Pvt. Ltd.

Rate of tax that is payable on a sale or imported Energy Drinks? Held, Energy Drinks are not aerated drinks and thus, would be taxable @ 12.5%.

276 311/CDVAT/2012/58

19-Jul-12 Anil Kumar Beri Tax rate on Ferrous Alloys Resistance Wire commonly known as Ferrous based Resistance Alloy Wire, Electric Resistance Wire & Electric Resistance Heating Wire is 12.5%.

277 309/CDVAT/2012/59

23-Jul-12 M/s. Aakash Educational Services Ltd.

Whether providing Tablet P.C. (with accessories) for imparting coaching to students for Distance Learning Program courses shall be considered as sales? Held, Yes and liable to VAT.

278 314/CDVAT/2012/265-268

06-Sep-12 M/s. Food Fats & Fertilisers Ltd.

What is the rate of tax on Margarine/Vegetable Fat Spread ?Held: "Margarine" made of vegetable oils is coverd under entry no. 25,74 & 75 of Third Schedule but "Table Margarine" made of animal fat is taxable @ 12.5%.

279 315/CDVAT/2012/269-272

06-Sep-12 M/s. Behari Lal Darshan Lal Pvt. Ltd.

Whether "Margarine" being an edible oil is covered by Entry No. 25 of the Third Schedule of the DVAT Act, 2004 and is thus taxable @ 5%? Held: "Margarine" made of vegetable oils is coverd under entry no. 25,74 & 75 of Third Schedule but "Table Margarine" made of animal fat is taxable @ 12.5%.

280 318/CDVAT/2012/66

05-Oct-12 M/s. STP Limited Whether Acrylic Polymer manufactured by the applicant company falls within the ambit of entry No.84 "Industrial inputs" under schedule III of Delhi VAT Act read with sub heading no.156 wherein refer to Acrylic Polymer in Primary forms? Held: It is not covered in sub-heading No. 156 and hence taxable @ 12.5%.

281 312/CDVAT/2012/68

13-Oct-12 M/s. General Marketing Co.

Whether "Potato Chips" are processed Vegetable covered under Entry No. 77 of Schedule III of Delhi Value Added Tax Act, 2004? What is the rate of tax applicable on the sale/turnover of Potato Chips? Held: The question being sub-judice determination is not maintainable.

282 317/CDVAT/2012/69

15-Oct-12 National Rifle Association of India.

What will be the rate of tax on sale of arms & ammunitions and its accessories for sports activities only and whether they are covered by entry no. 67 of the third schedule of DVAT Act, 2004 and chargeable to tax @ 5%?Held : Sales to sports persons accredited by sports Authority of India shall be covered by entry No. 67 of the Third Schdule and chargeable to tax @5% and sales to other persons shall be taxable @ 12.5%.

283 310/CDVAT/2012/70

16-Oct-12 M/s. Whirlpool of India Ltd.

Whether Duty Credit Scrips can be purchased by the Applicant, a register dealer, against C Form? Whether the Applicant can take credit of tax paid on purchase of Duty Credit Scrips (Scrips) under Section 9 of Delhi Value Added Tax Act, 2004 (DVAT) where the Scrips are used for payment of import duty on goods which are either sold in Delhi or outside Delhi or used for manufacturing goods? If so, whether such credit available is liable to be reduced and to what extent under Section 9(6), if goods imported using Scrips are transferred out of Delhi, not by way of sale to a non-resident agent or branch of the applicant? Held: Questions raised not maintainable.

284 321/CDVAT/2012/73

09-Nov-12 Sarune Enterprises Pvt. Ltd.

What rate of VAT is applicable for Current, Potential/Voltage & Control transformers being used by industries manufacturing control panels required for operating electrical system? Held: These would be taxed as unspecified items under section 4(1)(e) of the DVAT Act.

285 322/CDVAT/2012/74

09-Nov-12 Vezlay Foods Private Limited.

Whether the Soya Food Products (Namely Soya Bari, Soya Chikka, Soya Indi Chop, Soya Vegget, Soya Noodles, Soya Kabbab, Soya Spring Rolls, Soya Slice, Soya Cutlet and Soya Burger) made of soya beans waste (Khali) and various other spices are exempt from tax being covered under entry no. 58 of the first schedule of DVAT Act, 2004? Held: These are unspecified items covered under section 4(1)(e) of the DVAT Act and would accordingly be subject to tax.

286 313/CDVAT/2012/77

21-Nov-12 Bhagat Enterprise Tax Liability on "Bio-reagents/Chemicals".

287 316/CDVAT/2012/87

14-Dec-12 Philips Electronics India Ltd.

Tax Liability on "T-5 Florescent Lamps".

288 319/CDVAT/2012/88

14-Dec-12 Philips Electronics India Ltd.

Tax Liability on "LED Lamps"

289 252/CDVAT/2009/Review/89

18-Dec-12 Praveen Kumar Verma Review

Tax Liability on "Blood-Gas-Electrolyte Analyser and its parts, sensors, controls, reagents, calibrators, wash solutions, standard"

290 326/CDVAT/2012/90

21-Dec-12 Prag