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    <title>Canteen Stores Department of the Ministry of Defence, Government of India has been included in the Fifth Schedule i.e., list of dealers exempted from paying tax on sale of goods subject to terms and conditions as stipulated with effect from 02.06.2005</title>
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    <description>Inclusion of the Canteen Stores Department within the Fifth Schedule grants a conditional exemption from Delhi VAT for sales by the Department and approved regiment or unit-run canteens to members of the Armed Forces, subject to canteen registration and billing requirements, procurement from the Department at prices fixed by the Quarter Master General, treatment of refunded or non-sale utilizations as taxable turnover, and exclusion of listed annexure goods whose sales must be included in taxable turnover.</description>
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      <description>Inclusion of the Canteen Stores Department within the Fifth Schedule grants a conditional exemption from Delhi VAT for sales by the Department and approved regiment or unit-run canteens to members of the Armed Forces, subject to canteen registration and billing requirements, procurement from the Department at prices fixed by the Quarter Master General, treatment of refunded or non-sale utilizations as taxable turnover, and exclusion of listed annexure goods whose sales must be included in taxable turnover.</description>
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