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of <h1>New Delhi VAT Department Clarifies Categories: Textiles, Sugar, Tobacco, Paper, and Printed Material Under DVAT Act.</h1> The circular issued by the Value Added Tax Department in New Delhi provides clarification on the items covered under the categories of 'Textile,' 'Sugar,' 'Tobacco,' 'Paper,' and 'Printed material' as per the Delhi Value Added Tax (DVAT) Act. It specifies that textiles include fabric types listed in the Additional Duties of Excise Act, sugar and tobacco are defined similarly. Paper includes various types but excludes photographic and waste paper. Printed materials cover stationery items but exclude reading books. This clarification follows representations from trade associations and a government decision.
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