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Sale of Kerosene Oil through PDS

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Full Text of the Document

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....of the some of the dealers in Key Customer Service Unit dealing in petroleum products like Kerosene Oil reveals that they have shown the sale of Kerosene Oil through PDS as exempted sale and have thus not paid any tax on this account. Sale of Kerosene Oil through PDS is taxable @ 4% VAT in terms of entry 42 of Third Schedule appended to the Delhi Value Added Tax Act, 2004 (Delhi Act No. 3 of 2005)....