VAT protection requirement: procure from suppliers issuing local invoices and delivering from Delhi, with prior finance approval for exceptions. All departments and local bodies must procure goods and works contracts from suppliers or authorised distributors who issue sale invoices and deliver goods from within Delhi to secure VAT revenue. Departures are permitted only if a contemplated net loss to the GNCTD is shown, in which case departments must obtain prior approval of the Finance Department before purchasing against out-of-Delhi invoices.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
VAT protection requirement: procure from suppliers issuing local invoices and delivering from Delhi, with prior finance approval for exceptions.
All departments and local bodies must procure goods and works contracts from suppliers or authorised distributors who issue sale invoices and deliver goods from within Delhi to secure VAT revenue. Departures are permitted only if a contemplated net loss to the GNCTD is shown, in which case departments must obtain prior approval of the Finance Department before purchasing against out-of-Delhi invoices.
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