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        Case ID :
        VAT - Delhi

        Clarification regarding 'Steel Wire Ropes, Stainless Steel Ropes, Copper Wire Ropes and Copper Stay Wires' .

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        Stainless steel wire classification affects VAT treatment of steel and copper wire ropes and stay wires under existing tax determinations. The Supreme Court's ratio that stainless steel wire is not within the category of 'Iron and Steel' governs classification for sales-tax purposes, and an administrative order has determined that steel wire ropes, stainless steel ropes, copper wire ropes and copper stay wires are to be treated as unscheduled goods taxable under the Delhi Value Added Tax; both the judicial ratio and the administrative determination are to be applied when deciding taxability of these items.

        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.

        <h1>Stainless steel wire classification affects VAT treatment of steel and copper wire ropes and stay wires under existing tax determinations.</h1> The Supreme Court's ratio that stainless steel wire is not within the category of 'Iron and Steel' governs classification for sales-tax purposes, and an administrative order has determined that steel wire ropes, stainless steel ropes, copper wire ropes and copper stay wires are to be treated as unscheduled goods taxable under the Delhi Value Added Tax; both the judicial ratio and the administrative determination are to be applied when deciding taxability of these items.

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