Reconciliation return filing clarified: not required for dealers with only intra-Delhi sales under the applicable VAT rule. Dealers who have made sales solely within the territory of Delhi during the relevant quarter are not required to furnish the Reconciliation Return in Form DVAT 51; this clarification, grounded in the applicable rule governing reconciliation returns under the Delhi VAT rules, applies to the quarters specified in the circular and to all subsequent tax periods.
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Provisions expressly mentioned in the judgment/order text.
Reconciliation return filing clarified: not required for dealers with only intra-Delhi sales under the applicable VAT rule.
Dealers who have made sales solely within the territory of Delhi during the relevant quarter are not required to furnish the Reconciliation Return in Form DVAT 51; this clarification, grounded in the applicable rule governing reconciliation returns under the Delhi VAT rules, applies to the quarters specified in the circular and to all subsequent tax periods.
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