https://www.taxtmi.com/acts?id=2979 Dealers who, due to retrospective changes under the Amendment Act, have reduced VAT liability must re-compute tax and adjust excess deposits in the first return after notification; adjustments are permitted only where the excess has been refunded to the purchaser and proof of that refund is submitted with the return. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 17 Jul 2012 13:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2979 Dealers who, due to retrospective changes under the Amendment Act, have reduced VAT liability must re-compute tax and adjust excess deposits in the first return after notification; adjustments are permitted only where the excess has been refunded to the purchaser and proof of that refund is submitted with the return. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2979