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verdictum.in > court-updates > high-courts > punjab-and-haryana-high-court > 2025phhc171770db-ms-himalaya-optical-centre-v-state-of-punjab-1602933

Sunglasses Are Distinct from Spectacles, Punjab & Haryana High Court Classifies Them As Residuary Items...

2+ day, 22+ hour ago  (280+ words) The Punjab and Haryana High Court has observed that sunglasses are a distinct commodity, which is not covered under the Punjab Value Added Tax Act, 2005. The Court held that the factum of an amendment being brought about in the PVAT…...