https://www.taxtmi.com/caselaws?id=259085 Delhi HC held that Baldi items qualify as handicrafts under Entry 128 of Schedule III of DVAT Act, attracting 4% VAT instead of 12.5% under residuary provision. Court applied Louis Shoppe SC precedent defining handicrafts as items predominantly made by hand with artistic visual appeal through ornamentation or inlay work. The fact that items were imported from Italy was held irrelevant as DVAT Act contains no requirement for indigenous manufacture. Revenue failed to dispute that Baldi items were hand-made with skilled artisan work. Court ruled specific provision governs over residuary clause. Decision favored assessee. en-us Fri, 24 Apr 2015 00:00:00 +0530 Tue, 01 Jul 2025 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259085 Delhi HC held that Baldi items qualify as handicrafts under Entry 128 of Schedule III of DVAT Act, attracting 4% VAT instead of 12.5% under residuary provision. Court applied Louis Shoppe SC precedent defining handicrafts as items predominantly made by hand with artistic visual appeal through ornamentation or inlay work. The fact that items were imported from Italy was held irrelevant as DVAT Act contains no requirement for indigenous manufacture. Revenue failed to dispute that Baldi items were hand-made with skilled artisan work. Court ruled specific provision governs over residuary clause. Decision favored assessee. Case-Laws VAT / Sales Tax Fri, 24 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259085