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<h1>Dealers can't claim input tax credit on second-hand goods from unregistered sellers without sufficient purchase documentation.</h1> No input tax credit is allowed for second-hand goods purchased by a registered dealer from a resident seller not registered under the Delhi Value Added Tax Act, unless the dealer possesses adequate proof of payment, such as an invoice or receipt. This document must include the goods' description, payment amount, seller's name and address, and the seller's Permanent Account Number (PAN), if available. Additionally, the dealer must have the original invoice or cash memo issued under the Act or the repealed Delhi Sales Tax Act, 1975, for the purchase of these goods in Delhi.