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of <h1>Delhi VAT Act: Industrial Cables Classification Clarified Under Entry No. 40; Excludes Specific Single Core Wires.</h1> The circular issued by the Department of Trade and Taxes, Government of Delhi, clarifies the classification of industrial cables under Entry No. 40 of the Third Schedule of the Delhi Value Added Tax Act, 2004. It specifies that 'Industrial Cables' include high voltage cables, XLPE cables, jelly-filled cables, and optical fibers, corresponding to HSN entries 8544.11 to 8544.70, but excludes single core cables and wires with a core cross-section area of 0.5 to 6.0 square millimeters. This clarification supersedes previous circulars and has been approved by the Commissioner of Trade and Taxes.
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