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Determination No./Date	Issue	Subject
233/CDVAT/ 2008/003 Date: 20.05.2009 Pradumman Kumar & Co.	Rate of tax	“Weighing Scales/ Measuring Instruments whether electronic, digital or otherwise held to be taxable @ 4%
241/CDVAT/2009/4 Date: 29.05.2009 Season Catering Services Pvt. Ltd.	Rate of tax	Outdoor Catering Services are held to be covered under the definition of ‘Sale’ and that the entire proceeds of said transactions are exigible to VAT. It is further held that the ‘cooked food’ is an unspecified item and hence taxable @ 12.5% u/s 4(1)(e). Further no ITC is admissible on LPG in view of provisions of Section 9(2)(b) read with Clause 1(ii) of the Seventh Schedule of DVAT ACT, 2004.
237/CDVAT/2009/05 Date: 26.06.2009 Gujrat Co-operativeMilk	Rate of tax	“Paneer” held to be covered under Entry No. 87 of third schedule of DVAT Act, 2004 and held taxable @ 4%.
240/CDVAT/2009/06 Date: 08.07.2009M/s Mount Clothing (P) Ltd	Issuance of F Forms	Question is not determinable under section 84(4).
238/CDVAT/2009/07 Date: 15.07.2009 Ame De Verre (P) Ltd	Rate of Tax	“Stained glass panels, Lamp Shades and other hand crafted items, other hand crafted decorative items held to be covered under Handicrafts and taxable @ 4% whereas goods sold under the brand name of “Baldi”” etc. to be taxable @ 12.5%
No: 236/ CDVAT /2009/08 Date: 15.07.2009 Chander Bhan Jain & Sons	Availability of Tax Credit	“Input Tax credit” not allowed to be taken on stolen goods as Auctionable Claims received from Insurance Compay are neither ‘Goods’ nor ‘Sales’
243/CDVAT/2009/09 Date: 24.08.2009 Star Personal Transport Pvt. Ltd.	Rate of tax	‘Personal Transport’ (to patrol large areas more efficiently than on foot) held to be taxable @ 12.5%
244/CDVAT/2009/10 Date: 04.09.2009 STP Ltd	Rate of tax	“APP Modified Waterproofing Membrane” is not covered by Entry No. 4 of III Schedule or any other Entry of the Schedules of DVAT Act, 2004 and hence is an unspecified item taxable @ 12.5%
247/CDVAT/2009/11 Date: 22.09.2009 Anchor Electricals (P) Ltd.	Rate of tax	“Industrial Cables” held to be covered under entry No.40 of the Third Schedule appended to the DVAT Act, 2004 and taxable @ 4% while non-industrial cables and wires , having cross section areas of the core from 0.5 to 6.0 square milimeter, meant for non-industrial use held to be an unspecified item taxable @ 12.5%
242/CDVAT/2009/12 Date: 20.10.2009 Glaxo Smithkline Consumer-Healthcare Ltd	Rate of tax	“Horlicks Nutribar” is not to be included as a sweetmeat, and does not find any place in schedules of the Act including entry No. 85 of Schedule III, hence to be treated as an unspecified item and to be taxed @ 12.5%
245/CDVAT/2009/13 Date: 21.12.2009 Countrywide Network Pvt. Ltd.	Rate of tax	Transaction of selling of Gift Vouchers – Claim Forms of any product (e.g. Cameras, Ipods, Travel Bags, Wrist Watches etc.) to Corporate and institutions and thereafter delivering items on claim by their customers under promotional schemes held to be taxable and the consideration received is the sales price taxable under the DVAT Act, 2004
246/CDVAT/2009/14 Date: 23.12.2009 Doshion Veolia Water Solutions Pvt. Ltd.	Intersate works Contrcat & ISS	Determination on the applicability of Interstate works contarct & ISS
253/CDVAT/2009/15 Date: 14.01.2010 Godrej Consumer Products Ltd.	Rate of tax	"Nupur 100% Natural Mehendi" held to be general unscheduled and unclassified goods taxable @ 12.5%
248/CDVAT/2009/17 Date:11.01.2010Mother Dairy Fruit & Vegetable (P) Ltd.	Rate of tax	"I-Dal" manufactured through a mixture of Soya Floor,Wheat Floor, Tur Dal with a touch of turmeric powder held to be general unscheduled and unclassified goods taxable @ 12.5%
No:257/CDVAT/2009/16 Date: 21.01.2010 Sumeet Kapoor	Rate of Tax	"Artificial Teeth" is neither covered by entry no. 2(ii) of the first schedule nor in entry no. 92 of the third schedule of DVAT Act, 2004 and held to be taxable @ 12.5%
252/CDVAT/2009/18 Date: 22.02.2010 Parveen Kumar Verma	Rate of Tax	"Blood Gas Electrolyte Analyser" and its parts, sensors, controls, reagents, calibrators, wash solutions, standard are covered by entry no. 92 of Third Schedule of DVAT Act, 2004 and taxable @ 5%
249/CDVAT/2009/19 S R A Interiors and Decorators	Works Contract	Taxability of work contract executed by the sub-contractor, where the property in goods passes to the contractee directly by theory of accretion?”
250/CDVAT/2009/20 Date: 09.03.2010 Epson India Pvt. Ltd	Rate of Tax	Multi-function Printers used in conjunction with a computer system held not be covered under Entry 41A(3) of the Third Schedule to the Delhi Value Added Tax Act, 2004 and thus taxable as unclassified goods taxable @ 12.5%
251/CDVAT/2009/21 Date: 09.03.2010 Ballapur Industries Limited	Rate of Tax	Glue Stick and Cello Tpae held to be covered in Third Schedule and Taxable at the rate of 5%
258/CDVAT/2010/22 Date: 18.03.2010 M/s. Ingram Micro India Ltd.		Whether Delhi VAT is leviable on the amount of Service Tax
262/CDVAT/2010/23 Date: 23.03.2010 Coated Textiles Merchants WelfareAssociation (Regd.)	Rate of Tax	Rate of tax on "Rexine Cloth, Leather Cloth, PVC Cloth"; entry no. 48 of Schedule I
254/CDVAT/2009/24 Date: 29.03.2010 M/s. Varun Traders	Maintainability	Eligibility of Input Tax Credit on purchases of iron & steel - Applicabtion not maintained
255/CDVAT/2010/25 Date: 29.03.2010 M/s. First Citizen Infrastructures Ltd.	Rate of Tax	Rate of tax on "Rain water, Harvested water & Harvester"; entry no. 36 of Schedule I & entry no. 86 of Schedule III
261/CDVAT/2010/26 Date: 31.03.2010 M/s. Indian Pasta Manufacturers Association (HQ)	Rate of Tax	Rate of tax on "Vermicelli (Semiya) and Macaroni"; entry no. 50 of Schedule I
260/CDVAT/2010/27 Date: 31.03.2010 M/s. Aggarwal Vikram & Associates	Rate of Tax	Rate of tax on "Plastic Water Tanks/Containers (Sintex)"; entry no. 118 of Schedule III
263/CDVAT/2010/28 Date: 31.03.2010 M/s. Mars International India Pvt. Ltd.	Rate of Tax	Rate of tax on "Pet Food (Dogs & Cats foods)"; entry no. 3 of Schedule I
259/CDVAT/2010/29 Date: 31.03.2010 M/s. Atlanta Systems Pvt. Ltd.	Rate of Tax	Rate of tax on "Vehicle Tracking System"; entry no. 41A(3) & (9) of Schedule III
266/CDVAT/2010/30 Date: 03.06.2010 M/s. Luxro WritingInstruments Pvt. Ltd.	Rate of Tax	Rate of tax on "Fluorescent Highlighter Pens"; entry no. 76 of Schedule III
265/CDVAT/2010/31 Date: 14.06.2010 M/s. Dinesh Dorby	Rate of Tax	"Wheel drive shaft assembly" (Axels)
272/CDVAT/2010/31 Date: 14.06.2010 M/s. Pen Palace	Rate of Tax	Rate of tax on "Plastic Combs"
275/CDVAT/2010/34 Date: 26.08.2010 M/s. Rajdhani Military Stores	Rate of Tax	Rate of tax on "Helmet"
271/CDVAT/2010/36 Date: 10.09.2010 M/s. TTL Technologies Pvt. Ltd.	Rate of Tax	Rate of tax on "Digital Multi meter"; entry no. 41A of Schedule III
273/CDVAT/2010/37 Date: 20.09.2010 M/s. Subhash Sales Corporation	Rate of Tax	Rate of tax on "Plastic crates"; entry no. 84(168) of Schedule III
267/CDVAT/2010/38 Date: 20.09.2010 M/s. Jayson Industries	Rate of Tax	Rate of tax on "1. Insulated lunch box with stainless steel boxes. 2. Lunch box in pouch cover with stainless steel boxes. 3 Insulated water Jugs. 4. Insulated water bottles. 5 Insulated lunch box 6. Airtight container"
276/CDVAT/2010/39 Date: 04.10.2010 M/s. Anchor Electricals (P) Ltd.	Rate of Tax	Rate of tax on "Self Adhesive PVC Electrical Insulation Tapes"; entry no. 174 of Schedule III
270/CDVAT/2010/40 Date: 13.10.2010 M/s. Technico (Regd.)	Works Contract	Amount of taxable sale price in case of Comprehensive Annual Maintenance Contracts
277/CDVAT/2010/41 Date: 29.09.2010 M/s. Organising Committee	Taxability & Management Fees	Taxability of 'Management Fees' paid under the agreement with organising Committee Commonwealth Games 2010
281/CDVAT/2010/42 Date: 25.11.2010	Works Contract	Levy of Tax on BOT Contract and Registration requirements thereof.
No: 278/CDVAT/2010/01 Date: 05.04.2011 Ribbon World	Rate of Tax	Rate of tax on "(imported) Narrow woven fabrics of man made fibers"; entry no. 117 of Schedule III
No:282/CDVAT/2010/02 Date:05.04.2011 Altius Technologies	Rate of Tax	Rate of tax on "Handheld GPs Receiver"; entry no. 41A of Schedule III
No: 286/CDVAT/2011/03 Dated:06.04.2011 Hytech Trading	Rate of Tax	Rate of tax on "DVAT on Sound Recording or Reproducing apparatus (using semi-conductor media)"
No:287/CDVAT/2011/04 Dated:06.04.2011	Section 85 of DVAT Act, 2004	Ruling u/s 85 of DVAT Act, 2004 in respect of advertisement hoardings, panels, display boards, kiosks etc.
No:284/CDVAT/2011/08 Dated:25.04.2011 Somya Graphics	Rate of Tax	Taxability of educational books in the hands of printers
No:285 /CDVAT/2011/09 Dated:27.04.2011 Shudh Garhwal	Rate of Tax	Whether the Milk Paneer is covered under entry 87 to the IIIrd Schedule of the DVAT Act,and what is the correct rate of Tax on Milk Paneer
No: 279/CDVAT/2010/12 Dated: 27.04.2011 Dehradun Motors	Taxability	Taxability under the DVAT Act of Logistic Charges which have been subjected to Service Tax
No.280/CDVAT/2010 Dated: 29.04.2011 Indus Towers Ltd.		Whether in the facts and circumstances the provision of Passive Infrastructure Services by the Applicant to Sharing Operator’s would tantamount to ‘Transfer of right to use goods’ as per Section 2(1)(zc)(vi) of the DVAT Act, 2004 and therefore become liable to tax under the DVAT Act.
No:296/CDVAT/2011/19 Dated:10.08.2011 Ravinder Dixit	Rate of Tax	Rate of tax on 'costing up to Rs. 10,000/-' entry no. 41 of Schedule III