Treatment of stock brought forward during transition Rule 8 & 30

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....referred to in sub-section       (2)  of this section, shall furnish 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 thi....

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....specified in sub-section (1) of section 9 of this Act; the amount of tax borne under the Delhi Sales Tax Act, 1975 (43 of 1975) on such opening stock, determined in such manner and subject to such conditions and restrictions and up to the extent as may be prescribed, shall be credited to the registered dealer as a tax credit under section 9 of this Act:      Provided that....

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....any goods that were taxable at last point under the Delhi Sales Tax Act, 1975 (43 of 1975) held at the time of the commencement of this Act;            (c)  in a statement furnished more than four months after the commencement of this Act; or            (d)  for opening stock which i....