Adjustment of tax due to retrospective reduction of tax liability by virtue of the Delhi Value Added Tax (Second Amendment) Act, 2005 (Sec 4, 15 & 105(4))

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....c 4, 15 & 105(4)) A dealer, in consequence of the retrospective operation of - a) the reduced rates of tax on the turnover pertaining to declared goods involved in the execution of works contracts and the works contracts which are in the nature of printing works in accordance with the provisions of section 4; or b) the eligibility to claim input tax credit on purchase of second hand goods f....