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    <title>Delhi Value Added Tax (Amendment) Rules, 2010</title>
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    <description>Amendment revises tax-rate classifications in Rule 7 including a distinct category for declared goods and modifies Form DVAT-16 to add rows for multiple tax-rate bands, works-contract breakdowns, exempted sale/purchase identification, and a clarified balance line. It mandates attachment of month-wise dealer-wise sale and purchase summaries in prescribed annexure formats, requires works contractors to report gross turnover including labour, services and consumables with exemptions claimed under a specified return item, and expands the Annexure to capture input tax credit adjustments, instalments of capital goods credit, and opening and closing stock entries.</description>
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