Third Schedule amendments to VAT expand and clarify Information Technology product classifications and other schedule entries, effective immediately. Amendments to the Third Schedule of the Delhi Value Added Tax Act substitute 'XLPE Cables' for 'ELPE Cables' in entry 40; replace entry 41A with a comprehensive list of Information Technology products and related parts mapped to Central Excise Tariff headings with interpretative notes; omit 'etc.' from entries 52 and 77; and substitute serial entry 171 with 'Tractor tyres and tubes.' The notification takes effect immediately.
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Provisions expressly mentioned in the judgment/order text.
Third Schedule amendments to VAT expand and clarify Information Technology product classifications and other schedule entries, effective immediately.
Amendments to the Third Schedule of the Delhi Value Added Tax Act substitute "XLPE Cables" for "ELPE Cables" in entry 40; replace entry 41A with a comprehensive list of Information Technology products and related parts mapped to Central Excise Tariff headings with interpretative notes; omit "etc." from entries 52 and 77; and substitute serial entry 171 with "Tractor tyres and tubes." The notification takes effect immediately.
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