Tax classification of sunglasses: treated as unspecified goods and taxable under the general VAT provision, applied retrospectively. Sunglasses are distinguished from spectacles and are not covered by entry no. 115 of Schedule III of the DVAT Act; consequently sunglasses are treated as unspecified goods taxable under the general provision of the Act, and this clarification is declared to have retrospective effect from the commencement of the DVAT Act and Rules.
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.
Tax classification of sunglasses: treated as unspecified goods and taxable under the general VAT provision, applied retrospectively.
Sunglasses are distinguished from spectacles and are not covered by entry no. 115 of Schedule III of the DVAT Act; consequently sunglasses are treated as unspecified goods taxable under the general provision of the Act, and this clarification is declared to have retrospective effect from the commencement of the DVAT Act and Rules.
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