Reduced VAT rate application clarified for specified commodities under the Delhi VAT Third Schedule with temporal amendments. The Third Schedule to the Delhi Value Added Tax Act, 2004 lists commodities subject to a reduced VAT rate and records temporal amendments, insertions and omissions that alter coverage for specific items. The Schedule cross refers to Central Excise Tariff headings for interpretation, and its scope is governed by the Schedule's descriptions where they differ. Government notifications cited in the notes set effective dates and operationalise additions, omissions and rate changes.
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Provisions expressly mentioned in the judgment/order text.
Reduced VAT rate application clarified for specified commodities under the Delhi VAT Third Schedule with temporal amendments.
The Third Schedule to the Delhi Value Added Tax Act, 2004 lists commodities subject to a reduced VAT rate and records temporal amendments, insertions and omissions that alter coverage for specific items. The Schedule cross refers to Central Excise Tariff headings for interpretation, and its scope is governed by the Schedule's descriptions where they differ. Government notifications cited in the notes set effective dates and operationalise additions, omissions and rate changes.
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