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    <title>List of dealers exempted from paying tax on sale of goods - THE FIFTH SCHEDULE - (See Section 6)</title>
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    <description>Sales in Delhi by the Canteen Stores Department to Government approved regiment or unit canteens or to members of the Armed Forces, and sales by those canteens to members of the Armed Forces, are exempt from VAT subject to registration and billing requirements, sourcing of goods from the CSD at prices fixed by the Quarter Master General, inclusion in taxable turnover where refunded goods are used otherwise than by sale in Delhi, and exclusion of turnover for goods listed in the Annexure. &quot;Members of the Armed Forces&quot; includes identified ex service personnel and war widows.</description>
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