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    <title>Amendments in the Delhi value Added Tax Act, 2004</title>
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    <description>The amendment excludes from the sale price an amount equal to the increase in diesel (HSD) price and related duties from a specified reference level until government notification or price reversal, with carve-outs for subsequent increases and proportional effect on partial price declines, conditioned on benefit being passed to consumers. Procedural changes include textual revisions to Section 4 and Section 9 and a Section 74 proviso permitting the Commissioner, after hearing a dealer, to require a reasonable deposit of disputed amounts before entertaining objections.</description>
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