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    <title>Amendment in rule 35 by Delhi VAT (Amendment) Rules, 2010</title>
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    <description>Amendment to Rule 35 requires purchases eligible for refund to be against a tax/retail invoice with a sale price per invoice exceeding Rs. 5,000 (or amount notified by the Commissioner); relaxation on retail invoice production is confined to Embassies, High Commissions, International Organizations and their qualified persons. Those organizations must file refund claims in Form DVAT 23 within three months from the end of the relevant quarter; claimants must retain supporting invoices for one year from refund date, and the Commissioner will stamp and return invoices with the refund order in Form DVAT 22.</description>
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