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of <h1>Delhi VAT Act: Canteen Stores, Armed Forces Sales Tax Exemption, Excludes Electronics & Luxury Items, See Fifth Schedule.</h1> The Fifth Schedule of the Delhi Value Added Tax Act, 2004, effective from June 2, 2005, exempts certain dealers from paying tax on the sale of goods. Specifically, sales by the Canteen Stores Department to regiment-run canteens or members of the Armed Forces, and sales by these canteens to Armed Forces members, are exempt, subject to conditions. These include selling goods obtained from the Canteen Stores Department at prices fixed by the Army Headquarters. However, sales of certain goods, such as motor vehicles, electronics, and luxury items, are not exempt and must be included in taxable turnover. The exemption also applies to the Ramakrishna Mission for specific sales, without input tax credit entitlement.
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