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    <title>Purchase by Government Departments</title>
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    <description>All departments and local bodies must procure goods and works contracts from suppliers or authorised distributors who issue sale invoices and deliver goods from within Delhi to secure VAT revenue. Departures are permitted only if a contemplated net loss to the GNCTD is shown, in which case departments must obtain prior approval of the Finance Department before purchasing against out-of-Delhi invoices.</description>
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      <description>All departments and local bodies must procure goods and works contracts from suppliers or authorised distributors who issue sale invoices and deliver goods from within Delhi to secure VAT revenue. Departures are permitted only if a contemplated net loss to the GNCTD is shown, in which case departments must obtain prior approval of the Finance Department before purchasing against out-of-Delhi invoices.</description>
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      <law>VAT - Delhi</law>
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