IN THE OFFICE OF COMMISSIONER
DEPARTMENT OF TRADE AND TAXES
GOVERNMENT OF N.C.T. OF DELHI
VYAPAR BHAWAN, NEW DELHI
No.363/CDVAT/2014/265 Date: 23.06.2014
M/s. Unifiers Social Ventures Private Limited,
B-100, Basement, Sarvodaya Enclave, New Delhi-110017.
Present for the Applicant : Sh. Tarun Kapoor, Counsel
Present for the Department: Sh. T.C. Sharma, Departmental Representative
The above named applicant filed an application on 11/04/2014 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:-
“Rate of VAT applicable on sale of Printed Material content meant for education at a computer institute?”
3. M/s. Unifiers Social Venture Pvt. Ltd., is a registered dealer having TIN 07986916518 and is engaged in sale of printed material content meant for education at computer institute. Content developed in house and being published in the form of books/booklets/printed material to be distributed at the Commercial computer Institute.
“Printing material including diary, calendar.”
The Departmental Representative stated that the product of the dealer shall come under the category of ‘printed material’.
6. I have perused in detail the application filed under Section-84 of the Delhi Value Added Tax Act, 2004, various schedules appended to the DVAT Act, 2004, and after having heard both the parties, I am of the considered view that the item under determination is ‘printed material’, hence, covered by entry no.52 of the Third Schedule of the Delhi Value Added Tax Act, 2004.
7. Held accordingly.
(Prashant Goyal) Commissioner, VAT