https://www.taxtmi.com/acts?id=2981 Input tax credit on second hand goods from an unregistered resident seller is allowed only where the registered dealer holds an invoice or receipt signed by that seller showing the goods' description, amount paid, seller's name and address, and the seller's PAN if any, and further only where the dealer possesses the original invoice or cash memo issued under the Act (or the former Delhi Sales Tax Act) evidencing the resident seller's purchase of the goods in Delhi. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 17 Jul 2012 14:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2981 Input tax credit on second hand goods from an unregistered resident seller is allowed only where the registered dealer holds an invoice or receipt signed by that seller showing the goods' description, amount paid, seller's name and address, and the seller's PAN if any, and further only where the dealer possesses the original invoice or cash memo issued under the Act (or the former Delhi Sales Tax Act) evidencing the resident seller's purchase of the goods in Delhi. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2981