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Sales Tax Review |
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March 2006 |
Important Trade Circulars
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No.VAT/AMD-1006/C/Adm-3
Mumbai, Dt. 31.03.2006
Circular
No.11T of 2006.
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Sub: |
Clarification in respect
of Playing Cards |
Gentlemen/Sir/Madam,
Querries have been received from the trade as to the proper classification of
playing cards. It is clarified that under the Bombay Sales Tax Act, 1959, in a
determination order dt. 18.11.1995 bearing no. DDQ-1195/ADM-5/131/B-16 passed
in the case of M/s. Parvati Packers, it has been held that playing cards would
be ‘sports goods’.
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The entry, in material parts, has remained unchanged even after the
introduction of Maharashtra Value Added Tax Act, 2002. It is accordingly
clarified that playing cards would continue to be sports goods and would be
covered by the scope of entry 92 of Schedule C appended to the Maharashtra
Value Added Tax Act, 2002.
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This circular cannot be made use of for legal interpretation of provisions
of law as it is clarificatory in nature. If any member of the trade has any
doubt, he may refer the matter to this office for further clarification.
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You are requested to bring the contents of this circular to the notice of
the members of your association.
(B. C.
Khatua)
Commissioner of Sales Tax,
Maharashtra State, Mumbai. |
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