| Subject | Date | Determination No. |
| Whether 'pencil' sold with or without geometry box is covered in entry at Sl. No.31 of First Schedule appended to the DVAT Act,2004? | 24-03-2014 | 361/CDVAT/2014/251 |
| "Whether the Excise Duty amount as levied by the Applicant Dealer is liable to be reduced or adjusted and the actual sale should be reflected in DVAT-16 and tax paid against excise duty may be adjusted in any other column? | 10-03-2014 | 359/CDVAT/2013/249 |
| "Whether the Excise Duty amount as levied by the Applicant Dealer is liable to be reduced or adjusted and the actual sale should be reflected in DVAT-16 and tax paid against excise duty may be adjusted in any other column? | 10-03-2014 | 359/CDVAT/2013/250 |
| Whether the goods transferred i.e. religious pictures not for use as calender is tax free being covered by entry 45 Schedule I of DVAT Act? | 07-03-2014 | 360/CDVAT/2014/247 |
| Whether the work done by the applicant at R-164, Greater Kailash-I, New Delhi, is in the nature of Work Contract or not ? | 20-02-2014 | 344/CDVAT/2013/246 |
| Whether the work done by the applicant at J-296, Malviya Nagar Extension, now known as Saket, New Delhi, is in the nature of Work Contract or not ? | 20-02-2014 | 353/CDVAT/2013/245 |
| Whether the work done by the applicant at B-2/201, Safdarjung Enclave, New Delhi, is in the nature of Work Contract or not ? | 20-02-2014 | 356/CDVAT/2013/243 |
| Whether the work done by the applicant at B-4/33, Safdarjung Enclave, New Delhi, is in the nature of Work Contract or not ? | 20-02-2014 | 354/CDVAT/2013/244 |
| Whether the work done by the applicant at D-189, Vivek Vihar, is in the nature of Work Contract or not ? | 20-02-2014 | 352/CDVAT/2013/242 |
| Whether the work done by the applicant at J-189, Malviya Nagar Extension, New Delhi, is in the nature of Work Contract or not ? | 17-02-2014 | 351/CDVAT/2013/ 240 |
| Whether the work done by the applicant at C-113, East of Kailash, New Delhi is in the nature of Work Contract or not ? | 17-02-2014 | 347/CDVAT/2013/236 |
| Whether the work done by the applicant at J-104, Malviya Nagar Extn., now known as Saket, New Delhi, is in the nature of Work Contract or not ? | 17-02-2014 | 348/CDVAT/2013/ 237 |
| Whether the work done by the applicant at A-2/89, Safdarjung Enclave, New Delhi, is in the nature of Work Contract or not ? | 17-02-2014 | 350/CDVAT/2013/239 |
| Whether the work done by the applicant at C-5/28, Safdarjung Development Area, New Delhi, is in the nature of Work Contract or not | 17-02-2014 | 357/CDVAT/2013/238 |
| Whether the work done by the applicant at G-44B, East of Kailash, New Delhi, is in the nature of Work Contract or not ? If yes which part is work contract | 17-02-2014 | 357/CDVAT/2013/241 |
| The rate of tax in respect of the items: Aluminium Foil, Aluminium Sheets etc. | 27-01-2014 | 344/CDVAT/2013/232 |
| What is the rate of tax on "Luxor Nano Clean I.e, Mobile/Gadget Cleaner and also Protector" under the Delhi Value Added Tax Act, 2004 ? | 24-01-2014 | 342/CDVAT/2013/231 |
| Whatis the' rate of tax on LED and LCD monitors under the DVAT Act and whether LED and LCD monitors are classifiable under entry 41A (3) Schedule III as 'monitor' - Central Excise Tariff Act, 1986 .. | 29-11-2013 | No.341/CDVAT/2013/216 |
| Refrigerant blends, commonly known as R-404A, R-407C & R-410A, fall under which entry of DVAT schedule? What is the applicable VATrate on Refrige!ant blends?" | 29-11-2013 | No.346/CDVAT/2013/215 |
| The. company has entered into agreement with Delhi Integrated Multi Model Transit Systems Ltd. | 29-11-2013 | No.343/CDVAT/2013/214 |
| What is the rate of tax on Compact Fluorescent Lamps which are neither certified by Bureau of Indian Standards nor Star Rated by Bureau of Energy Efficiency? | 12-11-2013 | No.345/CDVAT /2013/207 |
| Whether the items PT-Uni, Vertical Platform Lifts, Stair Lifts and Hoist being Aids and implements and instruments used by handicapped and disabled/differently abled persons are exempt from Delhi VAT under Entry no. 2 (V) of the First Schedule to the DVAT Act, 2004. | 02-09-2013 | No.332/CDVAT/2013/188 |
| What rate of tax will be chargeable on sale of items such as Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders?. | 02-09-2013 | No.339/CDVAT/2013/189 |
| In partial modification to this office order of even no. dated 08.07.2013 vide which a lower deduction certificate of TDS @1% was granted to J.M.C. CHEV (JV) on the application dated 02.01.2013 filed under section 36A of the Delhi Value Added Tax Act, 2004. But due to typographical mistake in Para 5 of the said order, the rate of deduction of TDS was inadvertently mentioned as 0.25% instead of 1%, while directing the Delhi Metro Rail Corporation Limited. | 18-07-2013 | No.29/CDVAT/2013/185 |
| What is the rate of tax on 'Steam Radiator. | 18-07-2013 | No.340/CDVAT/2013/184 |
| What is the rate of DVAT on cups/glasses of paper containing printed name. | 18-07-2013 | No.336/CDVAT/2013/ 183 |
| The above named applicant has filed an application under section 36A (2) of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the "said Act") for issue of lower deduction of TDS Certificate in respect of two works contract awarded to it by Municipal Corporation of Delhi. | 10-07-2013 | No.36/CDVAT/2013/ 176-180 |
| The above named applicant has filed an application under section 36A (2) of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the "said Act") for issuance of lower deduction of TDS Certificate in respect of electrical works contract awarded to it by various Organizations and Departments of the Govt. of NCT of Delhi e.g. Irrigation & Flood Control Department (I&FC), Delhi State Industrial and Infrastructure Development Corporation Ltd. (DSIIDC). | 10-07-2013 | No.30/CDVAT/2013/182 |
| The above named applicant has filed an application under section 36A (2) of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the "said Act") for issue of lower deduction of TDS Certificate in respect of two works contract awarded to it by Municipal Corporation of Delhi. | 10-07-2013 | No.34/CDVAT/2013/176-180 |
| The above named applicant has filed an application under section 36A (2) of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the "said Act") for issue of no deduction of TDS Certificate in respect of works contract awarded to it by Central Water Commission, Government of India, New Delhi for rendering the consultancy services in various projects conducted in different states. | 10-07-2013 | No.31/CDVAT/2013/181 |
| The above named applicant has filed an application under section 36A (2) of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the "said Act") for issue of lower deduction of TDS Certificate in respect of two works contract awarded to it by Municipal Corporation of Delhi. | 10-07-2013 | No.35/CDVAT/2013/176-180 |
| The above named applicant has filed an application under section 36A (2) of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the "said Act") for issue of lower deduction of TDS Certificate in respect of two works contract awarded to it by Municipal Corporation of Delhi. | 10-07-2013 | No.33/CDVAT/2013/176-180 |
| The above named applicant has filed an application under section 36A (2) of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the "said Act") for issue of lower deduction of TDS Certificate in respect of two works contract awarded to it by Municipal Corporation of Delhi. | 10-07-2013 | No.37/CDVAT/2013/176-180 |
| Whether the sale of all kinds of Bangles (except made of precious metals) are exempt from tax under section 6 of DVAT Act, 2004? | 10-07-2013 | No.338/CDVAT/2013/175 |
| The above named applicant has filed an application under section 36A (2) of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the "said Act") for issue of no deduction of TDS Certificate in respect of works contract awarded to it by M/s Delhi Tourism & Transportation Development Corporation ltd., Majnu Ka Tila, Near Indian Oil Petrol Pump, Outer Ring Road, New Delhi-110054 vide acceptance letter no. DTTDC/Engg/WB/54(224)/1042 dated 28.02.2010 for Rs.631,81,00,000/- (Rupees Six Hundred Thirty One Crore and Eighty One Lac Only). | 08-07-2013 | No.38/CDVAT/2013/174 |
| The above named applicant has filed an application under section 36A (2) of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the "said Act") for issue of lower deduction Certificate in respect of works contract awarded to it from South MCD for "covering of Nallah from Pushp Vihar, Press Enclave road passing through Sheikh Sarai-Chirag Delhi- Panchsheel Enclave- GK-I- Andrews Ganj upto Ring Road behind Police Station, Defence Colony (except the stretch of Nallah in GK-I in a length of 1000 mtr.) under JNNURM for providing parking/road cum parking under the jurisdiction of MCD" vide acceptance letter no. D/EE (Pr)-I/CNZ/12-13/383 dated 14.08.2012 for Rs.163,20,52,681/- (Rs. one hundred sixty three crore twenty lakh Fifty Two thousand six hundred eighty one only). Further, the agreement was signed on 24.09.2012 between South Delhi Municipal Corporation (as employer) and J.M.C. Projects India Ltd. (as contractor). | 08-07-2013 | No.39/CDVAT/2013/173 |
| The above named applicant has filed an application under section 36A (2) of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the "said Act") for issue of lower deduction of TDS Certificate in respect of works contract awarded to it by the Delhi Metro Rail Corporation Limited, 5th Floor, Metro Bhawan, Fire Brigade Lane, Barakhambha Road, New Delhi-110001 vide acceptance letter no. DMRC/20/III-036/2012 dated 11.04.2012 for Rs.398,33,99,968/- (Rs. Three hundred ninety eight Crore thirty three lakh ninety nine thousand nine hundred sixty eight only) including all taxes, duties, levies, cess, Delhi VAT etc. subject to such additions thereto or deductions there from as may be made under the provisions of the Contract at the times and in manner prescribed by the Contract. | 08-07-2013 | No.29/CDVAT/2013/172 |
| Whether Item Cotton Stockinette known as Fishnet-Fabric/Cotton Knitted Cloth is exempt from Tax in Delhi & outside the state or if taxable, let us know what will be tax rate if sold in Delhi or outside Delhi? | 08-07-2013 | No.334/CDVAT/2013/171 |
| What will be the rate of tax if item 'Non-woven Fabric in cut pieces in various sizes' (imported and indigenous) if sold in Delhi or outside Delhi? | 06-07-2013 | No.333/CDVAT/2013/161 |
| The above named applicant has filed an application under section 36A (2) & (3) of Delhi Value Added Tax Act, 2004 (hereinafter referred to as the "said Act") for issue of 'No deduction of TDS' Certificate in respect of two works contract awarded to it by M/s CEC-CICI JV vide sub-contract no. J6110RMD0055 dated 05.09.2012 amounting to Rs.3,82,92,518/- and sub-contract no. J6110RMD0132 dated 02.01.2013 amounting to Rs.4,20,44,155/-. | 05-07-2013 | No.32/CDVAT/2013/170 |
| What would be the rate of tax applicable on Ferrous Alloys Resistance Wire commonly known as Ferrous based Resistance Alloy Wire, Electric Resistance Wire & Resistance Heating Wire? | 21-06-2013 | No.320/CDVAT/2012/Rectification/169 |
| What will be the rate of tax on the 'Tyres Retreading Material' which is being used in Works Contract, though as per Schedule III of DVAT Act, the rate of tax is 5% on such material if sold otherwise? | 21-06-2013 | No.335/CDVAT/2013/168 |
| Whether Patang Charkhi, Patang Dor & Patang Manjha are exempted from Tax under DVAT Act, 2004? | 13-06-2013 | No.328/CDVAT/2013/Review/166 |
| What is the rate of VAT on PVC Insulated Cable (1 sq. MM and above in single core & multicore) for the purpose of industrial as well as domestic use? | 29-05-2013 | No.331/CDVAT/2013/156 |
| What is the rate of tax on item 'Finger Print Time Attendance' and 'Finger Print Access Control System' imported from abroad and sold in Delhi and in other states of India under Delhi Value Added Tax Act, 2004? | 28-05-2013 | No.329/CDVAT/2013/155 |
| What is the rate of tax on item 'Cellular/Celuka PVC Foam boards' made from PVC and Calcium as major ingredients along with other chemicals under Delhi Value Added Tax Act, 2004? | 23-05-2013 | No.327/CDVAT/2012/154 |
| What is the rate of tax on "Non-Dairy Whipp Topping" under the Delhi Value Added Tax, 2004? | 02-05-2013 | No.324/CDVAT/2012/135-140 |
| Whether the 'Compasses, Dividers, Foot Rules (up to 6"), Set squares, Erasers, Protectors and Stencils (up to 6"), all in loose forms," are covered under Entry no. 31 of the First Schedule of the DVAT Act, 2004 reads as "Slate and slate pencils, geometry boxes, colour boxes, crayons and pencil sharpners" and hence, exempt from tax with effect from 21.06.2012? | 25-04-2013 | No.330/CDVAT/2013/117-122 |
| Whether Table Spread manufactured by the Company having approx 80% contents of edible oils and free from animal fat but with fats less than butter and margarine is liable to be taxed @5% falling within the ambit of entries at serial no. 25 and 75 of 3rd Schedule of DVAT Act, 2004? | 25-04-2013 | No.325/CDVAT/2012/123-128 |
| Whether VAT is applicable on Horticulture composite contracts wherein goods involved/used for execution of such works contract are covered under schedule I of the DVAT Act, 2004 and are exempted from levy of VAT? | 25-04-2013 | No.180/CDVAT/2007/Review/111-116 |
| Whether Patang Charkhi, Patang Dor & Patang Manjha are exempted from Tax under DVAT Act, 2004? | 25-04-2013 | No.328/CDVAT/2013/104 |