Sunglasses Not ‘Spectacles’ Under VAT Law; 12.5% Residuary Tax Upheld: Punjab & Haryana High Court

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Sunglasses Not ‘Spectacles’ Under VAT Law; 12.5% Residuary Tax Upheld: Punjab & Haryana High Court

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Published on

23/12/2025

By Mariya Paliwala

Sunglasses Not ‘Spectacles’ Under VAT Law; 12.5% Residuary Tax Upheld: Punjab & Haryana High Court

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The Punjab and Haryana High Court has held that sunglasses are not ‘spectacles’ under Value Added Tax Act (VAT) and upheld 12.5% residuary tax. The bench of Justice Lisa Gill and Justice Meenakshi I. Mehta has disposed of a batch of ten connected VAT appeals, led by VATAP-38-2013, laying down important principles on the treatment…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Sunglasses Not ‘Spectacles’ Under VAT Law; 12.5% Residuary Tax Upheld: Punjab & Haryana High Court

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