Tax Stradle Rule

Tax stradle rule, means the rule that a tax-payer may not defer on tax liability by investing a short-term capital gain in a commodities for future option i.e., investment vehicles whose values formerly did not have to be recorded at the end of the year, to create the appearance of a loss in the current tax year, Black's Law Dictionary, 7th Edn., p. 1475.

Means good other than those specified in Sch. A. [West Bengal Value Added Tax Act, 2003, s. 2(47)]