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    <title>Ruling under section 85 of DVAT Act, 2004 in respect of Sun Glasses</title>
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    <description>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.</description>
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      <description>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.</description>
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