Refund eligibility expanded to include Canteen Stores Department purchases for resale, excluding goods specified in the Annexure. Canteen Stores Department (CSD) of the Ministry of Defence is added as Entry No. 137 to the Sixth Schedule, making CSD eligible to claim VAT refunds for purchases made for resale in Delhi, subject to an Annexure that enumerates excluded categories and specific goods which do not qualify for refund; the amendment is notified under the Delhi VAT Act and takes immediate effect from 02.06.2005.