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<h1>Rule 4 of Section 12 in Delhi VAT Act: Determining Dealer Turnover Based on Accounts and Commissioner's Approval.</h1> The Delhi Value Added Tax Act, 2004, under Rule 4 of Section 12, outlines the determination of turnover and turnover of purchases for dealers. The turnover is based on the dealer's accounts if they are systematically maintained and accurately reflect business dealings. The Commissioner has the authority to allow or require certain dealers to record turnover based on actual payments or receivables. Any change in the method of determining turnover requires the Commissioner's consent. Additionally, the Government can prescribe the timing for recognizing turnover, purchase turnover, and tax adjustments for specific transaction classes.