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Clarification in relation to entries of various schedules of the DVAT Act containing HSN code

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Full Text of the Document

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....RCULAR NO. 5 OF 2006-07 Some entries in the Schedules of VAT rates appended to the Delhi Value Added Tax Act, 2004 contain HSN codes against the item mentioned therein. It is general understanding that these HSN codes are interpreted in different manner by different sections at times. In order to clear any doubt regarding the interpretation of entries containing HSN codes, it is intended to ....

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