Apportionment of tax credit (Section 9(4) & 10(2))

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....are subsequently used fully or partly for other purposes as specified in sub-section (4) of section 9 or the goods or goods manufactured out of such goods are exported from Delhi by way of transfer, the tax credit claimed shall be reduced under section 10 in the following manner:       (1)   in case commodity-wise accounts are maintained by the dealer clearly ....