Treatment of stock brought forward during transition Rule 8 & 30

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....rnish to the Commissioner a statement of their trading stock, raw materials and packaging materials for trading stock (in this section referred to as "opening stock") which - (a) is held in Delhi on the date of the commencement of this Act; (b) was purchased by the dealer after the first day of April 2004; in such form as may be prescribed. (2) If - (a) the dealer has furnished the statem....

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....ued by a dealer registered under the Delhi Sales Tax Act, 1975 (43 of 1975) in respect of the purchases of the said goods: Provided further that the dealer shall claim the entire amount of credit to which he is entitled in a single statement, which accompanies a return furnished under this Act. (3) For the avoidance of doubt, no tax credit under sub-section (2) of this section can be claimed -....