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    <title>Treatment of stock brought forward during transition Rule 8 &amp; 30</title>
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    <description>Registered dealers must furnish, within four months of commencement, a prescribed statement of opening stock held in Delhi and purchased after April 1, 2004 to claim transitional tax credit; the stock must have borne tax under the Delhi Sales Tax Act at the specified point and been purchased from a registered dealer for purposes under section 9(1), invoices must be held, and the entire credit must be claimed in a single statement with a return, all subject to prescribed manners, conditions and restrictions.</description>
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      <description>Registered dealers must furnish, within four months of commencement, a prescribed statement of opening stock held in Delhi and purchased after April 1, 2004 to claim transitional tax credit; the stock must have borne tax under the Delhi Sales Tax Act at the specified point and been purchased from a registered dealer for purposes under section 9(1), invoices must be held, and the entire credit must be claimed in a single statement with a return, all subject to prescribed manners, conditions and restrictions.</description>
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