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of <h1>Delhi VAT Act Amended: Changes in Tax Rates, Credit Notes, Penalties; New Rates for Petroleum, Liquor, Tobacco</h1> The Delhi Value Added Tax (Second Amendment) Act, 2015, amends the Delhi Value Added Tax Act, 2004. Key changes include modifications to sections 4, 8, 10, 22, 38, 51, 86, and 89, affecting tax rates, credit note adjustments, and penalties. The Fourth Schedule is revised to specify tax rates for various commodities, including petroleum products, liquor, narcotics, and tobacco, set at twenty paise per rupee. The amendments aim to refine tax regulations and compliance requirements within the National Capital Territory of Delhi. The Act received assent on July 10, 2015, and will be enforced as notified by the government.
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