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of <h1>Delhi VAT Act 2009 Amendments: Tax Rates, Credit Conditions, and Liability Adjustments Effective 2010.</h1> The Delhi Value Added Tax (Amendment) Act, 2009, effective from January 6, 2010, modifies the Delhi Value Added Tax Act, 2004. Key amendments include changes to tax rates on certain goods, conditions for tax credit, and adjustments to tax liability. Specific sections have been revised to address tax credit reductions when goods are sold below purchase price and to ensure tax paid by purchasing dealers is deposited by selling dealers. The government is empowered to amend schedules in the Act, with limitations on retrospective changes that could harm dealers' interests. Sections of the amendment came into force on January 13, 2010, and April 1, 2010.
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