Delhi Value Added Tax (Second Amendment) Rules, 2010

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....ACHIVALAYA, I.P. ESTATE, NEW DELHI-110002 DATED: 01.04.2010   NO.F.3(23)/FIN.(T&E)/2009-10/Jsfin/287.- In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005) read with the Delhi Value Added Tax (Amendment) Act, 2009 (Delhi Act 01 of 2010), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the followin....

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....ilable with the dealer of the end of the every tax period shall be carried forward to the next tax period or the following tax period or periods, as the case may be, till such stock is sold by the dealer: Provided that this sub-rule shall not prevent the claim of the refund of a dealer for sales already effected during the relevant tax period or to a dealer who makes sales in the course of expo....

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....ses where, during the tax period, the dealer receives credit note or notes from the selling dealer on account of discount, commission, rebate, remission in piece or incentive, or by whatever name called. Explanation- For removal of doubt , it is hereby clarified that the provisions of sub-section (5) of section 10 of the Act shall not apply to a case where in the ordinary course of business the....