Refund eligibility for purchases against a single tax invoice expands after revocation of prior monetary limit, broadening claim access. The notification revokes the earlier monetary cap of one thousand five hundred rupees and provides that organisations listed in the Sixth Schedule shall be eligible to claim refund of tax borne on purchases made against a single tax invoice exceeding five thousand rupees (excluding tax). The change is effected under the relevant Delhi VAT Rules and is effective from 01.01.2013.