Input tax credit safeguards: credit admissible only if seller has deposited or adjusted tax; credits reduced on resale at loss. Amendments adjust VAT mechanics: Section 4 sets specific tax rates for Third Schedule and declared goods; Section 9 confines input tax credit to goods put to sale and conditions credit on seller having deposited or lawfully adjusted tax and reflected it in returns; Section 10 reduces credit when resale occurs at a loss and caps credit by tax payable on sale; Section 74 and 74A amend numeric and deemed commencement provisions; Section 103 grants Government and Commissioner power to amend Schedules with a proviso against prejudicial retrospective changes.