Commodity-based VAT rates govern petroleum products, liquor, tobacco, fuel and other specified goods under the Fourth Schedule. The Fourth Schedule to the Delhi Value Added Tax Act, 2004 specifies the goods taxed at the higher schedule rate and assigns the applicable rate to each notified commodity. The schedule covers petroleum products other than specified fuels and lubricants, liquor, country liquor, narcotics (bhaang), molasses, rectified spirit, lottery tickets, brake fluid, un-manufactured tobacco and tobacco products in all forms, and aerated drinks. It also separately lists petrol, diesel and aviation turbine fuel with rates stated in paise in the rupee.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commodity-based VAT rates govern petroleum products, liquor, tobacco, fuel and other specified goods under the Fourth Schedule.
The Fourth Schedule to the Delhi Value Added Tax Act, 2004 specifies the goods taxed at the higher schedule rate and assigns the applicable rate to each notified commodity. The schedule covers petroleum products other than specified fuels and lubricants, liquor, country liquor, narcotics (bhaang), molasses, rectified spirit, lottery tickets, brake fluid, un-manufactured tobacco and tobacco products in all forms, and aerated drinks. It also separately lists petrol, diesel and aviation turbine fuel with rates stated in paise in the rupee.
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