DVAT - Rate of VAT on cups/glasses of paper containing Printed Name

IN THE OFFICE OF COMMISSIONER

DEPARTMENT OF TRADE AND TAXES

GOVERNMENT OF N.C.T. OF DELHI

VYAPAR BHAWAN, NEW DELHI

No.336/CDVAT/2013/ 183

Dated: 18-7-2013

G.K. Malhotra

F-1/29 B, Hari Nagar,

New Delhi-110064

ORDER

Present for the Applicant : Sh. Jagmohan Singh, CA

Present for the Department : Sh. T.C. Sharma, Departmental Representative

The above named applicant filed an application on 24.5.2013 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: -

“What is the rate of DVAT on cups/glasses of paper containing printed name?”

DVAT - An empty geometry box made of tin and covered under metal containers is not an industrial input Taxable @ 12.5%

IN THE COURT OF COMMISSIONER

DEPARTMENT OF TRADE AND TAXES

GOVERNMENT OF N.C.T. OF DELHI

VYAPAR BHAWAN, NEW DELHI

No.326/CDVAT/2012/90                                                 Dated: 21-12-2012

M/s Pragati Enterprises

Gali No. 4-T, Plot No. 45,

Anand Parbat Ind. Area,

New Rohtak Road, New

Delhi-110005

ORDER

                   Present for the Applicant       :  Sh. K.B. Aggarwal, Advocate

                   Present for the Department    :  Sh. T.C. Sharma, DR

The above named applicant filed an application on 22/11/2012 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 empty geometry box made of tin is covered under metal containers of Schedule III at Entry no. 84(200)?"

2.          The application has been preferred in the prescribed format DVAT-42 and the requisite fee of Rs.500/- paid through bank draft No. 019190 dated 31/10/2012.