VAT refund privilege restored for Mauritian High Commission, raising the refunded amount and applying retrospectively to the specified effective date. The Commissioner of Value Added Tax, under section 103(2) of the Delhi Value Added Tax Act, amended the Sixth Schedule by substituting a higher refundable amount for the Mauritius entry in Part A, Sl. No.1 (sub-entry (60)), thereby restoring the VAT refund privilege for the Mauritian High Commission in Delhi with effect from the specified effective date.
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Provisions expressly mentioned in the judgment/order text.
VAT refund privilege restored for Mauritian High Commission, raising the refunded amount and applying retrospectively to the specified effective date.
The Commissioner of Value Added Tax, under section 103(2) of the Delhi Value Added Tax Act, amended the Sixth Schedule by substituting a higher refundable amount for the Mauritius entry in Part A, Sl. No.1 (sub-entry (60)), thereby restoring the VAT refund privilege for the Mauritian High Commission in Delhi with effect from the specified effective date.
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