TDS rate for unregistered contractors adjusted, and High Court empowered to condone delayed appeals for sufficient cause.
The Amendment Act updates the Delhi VAT framework and commences by government notification, substitutes a numeric reference in an allocation clause, adds provisos fixing Tax Deduction at Source where contractors and sub-contractors are not registered under the Act, and authorises the High Court to admit appeals filed after the sixty-day period if sufficient cause for delay is shown.

Appointment of Assistant Value Added Tax Officers to assist the Commissioner under statutory authority in VAT administration.
Appointment of two Assistant Value Added Tax Officers to assist the Commissioner in administration of the Delhi Value Added Tax regime. The Governor, exercising authority under the Delhi Value Added Tax Act and the Delhi Value Added Tax Rules, appoints Dinesh Kumar and Bhoop Singh to the post of Assistant Value Added Tax Officer with effect from their dates of assumption of charge to assist the Commissioner in carrying out functions under the Act.

VAT exemption for diplomatic official and personal purchases established, enabling refund/exemption for specified missions and their diplomats.
The Sixth Schedule of the Delhi Value Added Tax Act, 2004 is amended to insert entries for the Republic of Albania and the Republic of Gambia, each providing exemption or refund of VAT for official purchases of their respective missions in New Delhi and for personal purchases of their diplomats; the changes are made under the Commissioner's powers and take immediate effect.

Sanitary napkins tax exemption introduced with MRP cap and minimum pack-size determining eligibility under Delhi VAT.
A new First Schedule entry to the Delhi Value Added Tax Act grants tax treatment for sanitary napkins subject to operative eligibility: the M.R.P. of a pack must not exceed the prescribed cap and each pack must contain at least the specified minimum number of units. The amendment, made under statutory powers, takes immediate effect and creates a distinct schedule classification tied to M.R.P. and pack-size compliance.

Works contract classification: BOT contracts treated as works contracts, requiring compulsory VAT registration and compliance.
BOT arrangements for construction, operation and transfer of infrastructure constitute works contract transactions under the DVAT Act because they involve transfer and use of goods in execution of construction and related activities. Consequently, BOT contractors and commercially similar contractual formats (BOO, BOOT, BOMT, etc.) are subject to compulsory registration and associated VAT compliance; the ruling highlights material procurement, transfers to subcontractors and toll based revenue streams as creating VAT and central sales tax liabilities and potential input tax credit issues.

Electronic filing deadline extension for quarterly and monthly dealers; submit copy to Commissioner; no relaxation for tax deposit.
Extension of electronic filing deadlines for quarterly and monthly dealers for the quarter ending September 2010, requiring electronic submission within the extended period and furnishing a copy to the Commissioner within a further short period; the notification expressly provides that there is no relaxation of the tax deposit obligation.

Artificially created light energy treated as taxable goods when supplied with broadband connectivity, classified as intangible goods.
The artificially created light energy transmitted through optic fibre for broadband service is classified as goods because it is capable of being bought, sold, transmitted and possessed; transfers of the right to use that light energy to subscribers for consideration constitute sale under the DVAT Act and are taxable. Such supplies are treated as intangible goods within Entry No. 3 of the Third Schedule and are subject to VAT at the rate of 5%, effective from publication in the official gazette.

Diplomatic VAT exemptions updated to define eligible official and personal purchases and set minimum invoice thresholds.
Amendments to the Sixth Schedule revise VAT exemption/refund rules for diplomatic missions: France-official Embassy/Consulate purchases of specified office, utilities, communication, fuel, household items and vehicles qualify, with repair and maintenance of vehicles (other than the Flag Car) excluded; personal purchases by diplomats (other than heads) are limited to vehicles; both categories are subject to a minimum invoice threshold. New entry for Georgia and substituted Mauritius entry grant exemption/refund for official and personal purchases of their missions and diplomats, each subject to stated minimum invoice thresholds. Effective immediately.

Appointment of VAT Inspectors under the VAT Act enables assistance to the Commissioner in tax administration.
Acting under statutory authority and associated rules, the Lt. Governor appoints specified officers as Value Added Tax Inspectors to assist the Commissioner in administering the VAT regime, effective from their assumption of charge, thereby delegating operational responsibilities within tax administration.

Appointment under the Delhi Value Added Tax Act appoints an officer to assist the Commissioner in VAT administration.
Pursuant to statutory appointment powers and applicable rules, the Lt. Governor appoints Indu Shekhar Mishra to a Value Added Tax inspectoriate post, effective from assumption of charge, to assist the Commissioner of Value Added Tax in administering the Delhi Value Added Tax Act.

Electronic filing deadline extended for quarterly VAT returns; e-returns and corresponding hard copies must be submitted as directed.
The Commissioner (Trade & Taxes), invoking Rule 49A read with Rule 27(5) of the Delhi Value Added Tax Rules, extended deadlines for quarterly dealers for the quarter ending June 2010: electronic filing of returns by 28th July, 2010 and submission of the hard copy by 30th July, 2010, specifying the form and timing for VAT compliance.

VAT rate reduction on diesel and dry fruits; schedules amended to lower applicable VAT and update commodity classification
Amendment effects a VAT rate reduction by inserting "dry fruits" into the Third Schedule and omitting entry (v) in the Fourth Schedule of the Delhi Value Added Tax Act, 2004; the changes are made under section 103 and take effect on the stated effective date, with departmental directions for publication and administrative implementation.

VAT rate reduction on diesel and dry fruits lowers tax charges under Delhi VAT via schedule amendments.
Notification under the Delhi Value Added Tax Act reduces the VAT rate on diesel from 20% to 12.5% and on dry fruits from 12.5% to 5%, inserts the words "dry fruits" into the Third Schedule after "pisi mehendi", and omits entry (v) in the Fourth Schedule at Sl. No. 1; the amendments take effect from 20th July, 2010 pursuant to section 103.

Appointment of VAT Inspectors formalizes Grade II officials to assist VAT administration under statutory authority.
The Lt. Governor, exercising powers under clause (a) of sub section (2) of section 66 of the Delhi Value Added Tax Act, 2004 read with rule 47 of the Delhi Value Added Tax Rules, 2005, appointed Grade II (DASS) officials as Value Added Tax Inspectors to assist the Commissioner of Value Added Tax in the administration of the Act, effective from the date of assumption of charge.

Appointment of Value Added Tax inspectors to assist the Commissioner under Delhi VAT Act, effective on assumption of charge.
Acting under the Delhi Value Added Tax Act and the Delhi Value Added Tax Rules, the Lt. Governor appoints six named officers as Assistant Value Added Tax Officers to assist the Commissioner of Value Added Tax in administration of the Act, with each appointment effective from the date of assumption of charge.

Appointment of Value Added Tax Inspectors to assist the Commissioner in administering the VAT framework and enforcement.
The Lt. Governor, exercising powers under clause (a) of sub section (2) of Section 66 of the Delhi Value Added Tax Act, 2004 read with rule 47 of the Delhi Value Added Tax Rules, 2005, appoints specified officers as Value Added Tax Inspectors from the date of assumption of charge to assist the Commissioner of Value Added Tax in administering the Act.

Appointment of VAT inspectors to assist the Commissioner in administering the Value Added Tax Act.
The Lieutenant Governor, exercising powers under clause (a) of sub section (2) of Section 66 of the Delhi Value Added Tax Act read with rule 47 of the Delhi VAT Rules, appointed specified officers as Assistant Value Added Tax Officers to assist the Commissioner of Value Added Tax in administering the Act, effective from the date of assumption of charge, by a notification issued by the Finance (T&E) Department and signed by the Additional Secretary (Finance/Planning).

Value Added Tax amendment mandates month-wise purchase and sale summaries appended to return, detailing input tax credit eligibility.
Delhi amends DVAT rules by adding month-wise Annexures 2A and 2B to Form DVAT-16 to be filed with returns: Annexure 2A requires dealer and month-wise seller details and segregation of purchases by eligibility for input tax credit (including imports, inter-state transfers, exempt purchases, local purchases with tax rate, input tax paid, capital goods); Annexure 2B requires dealer and month-wise buyer details and classification of outward movements, segregation of inter-state and local sales, and columns for sale price, central sales tax, output tax and totals.

Appointment of Value Added Tax Officers to assist the Commissioner in administering the Delhi Value Added Tax Act under delegated authority.
The Lieutenant Governor, invoking clause (a) of sub section (2) of Section 66 of the Delhi Value Added Tax Act, 2004 read with rule 47 of the Delhi Value Added Tax Rules, 2005, appoints the listed individuals as Value Added Tax Officers, effective from their dates of assumption of charge, to assist the Commissioner of Value Added Tax in administering the Act within the National Capital Territory of Delhi.

Diplomatic VAT exemption threshold set for Kazakhstan embassies, altering exemption and refund eligibility under Delhi VAT rules.
Amendment sets a specific minimum invoice value for exemption/refund under the Sixth Schedule of the Delhi Value Added Tax Act, 2004 for transactions involving the Embassy of Kazakhstan and its diplomatic rank officers by substituting the prior sub-entry for Kazakhstan at Sl. No. (47) in Part A, Sl. No. 1; the notification is issued under the Act and declared to have immediate effect.