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of <h1>Exemptions Under Delhi VAT Act: Section 6 Details Sales Exemptions, Schedule Conditions, and Non-Taxed Capital Goods Rules.</h1> The Delhi Value Added Tax Act, 2004, Section 6 outlines exemptions from tax on certain sales. Sales of goods listed in the First Schedule are exempt, subject to specified conditions and exceptions. Dealers identified in the Fifth Schedule are exempt from tax on all their sales, also subject to prescribed conditions. Additionally, if a dealer sells capital goods used exclusively for non-taxed purposes and has not claimed a tax credit under Section 9, the sale of such capital goods is exempt from tax.
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