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of <h1>Delhi VAT Act Update: New Classification for Industrial Cables Under Entry No. 40, Third Schedule; Previous Clarification Withdrawn.</h1> The circular issued by the Department of Trade and Taxes, Government of Delhi, clarifies the categorization of 'Industrial Cables' under Entry No. 40 of the Third Schedule of the Delhi Value Added Tax Act, 2004. The previous clarification from September 16, 2005, is withdrawn. The revised classification specifies that only certain items are covered: co-axial cables, telephone cables (with or without connectors), optical fibre cables, and uninsulated electric transmission wires. This clarification aims to resolve confusion among traders regarding the distinction between industrial cables and domestic electrical fitting wires. The circular is issued with the approval of the Commissioner (VAT).
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