Rate of tax on "Patang Charkhi, Patang Dor & Patang Manjha"

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....the Applicant : Sh. R.S. Negi, Advocate Present for the Department : Sh. T.C. Sharma, Departmental Representative The above named applicant filed an application on 10/01/2013 under section 84 of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the "said Act") and the question put up for determination under the aforesaid provision of law is as under: - "Whether Patang Charkhi, Patang ....

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.... tax free items; therefore, these items should also be covered at entry no. 10 of Schedule I of DVAT Act, 2004. Similarly, he submitted that Patang Charkhi (a hand made with bamboo sticks) being a handicraft item should be exempted from tax, likewise in other states. Further, counsel referred to the Schedules of various states in which these items are already exempted from tax. 5. The Departmenta....