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    <title>Definitions</title>
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    <description>Defines key terms for VAT application: business includes services and incidental transactions; dealer captures persons buying, selling or supplying goods for business in Delhi, including agents, casual traders and specified public bodies; sale and sale price include transfers for consideration, hire purchase, works contracts and supplies as part of services, with sale price incorporating tax, duties, deposits and incidental charges subject to specified deductions; also defines input tax, turnover, registered dealer, importer, transporter and related person rules that determine VAT liability and compliance scope.</description>
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