VAT exemption for Canteen Stores Department: sales to approved canteens and armed forces members exempt subject to specified conditions. Inclusion of the Canteen Stores Department within the Fifth Schedule grants a conditional exemption from Delhi VAT for sales by the Department and approved regiment or unit-run canteens to members of the Armed Forces, subject to canteen registration and billing requirements, procurement from the Department at prices fixed by the Quarter Master General, treatment of refunded or non-sale utilizations as taxable turnover, and exclusion of listed annexure goods whose sales must be included in taxable turnover.