Amendment in Delhi Value Added Tax Rules, 2005

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....OTIFICATION In exercise of the powers conferred by section 102 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby, makes the following rules further to amend the Delhi Value Added Tax Rules, 2005, namely:- 1. Short title and commencement.- (1) These rules may be called the Delhi Value Added Tax (Amendment....

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....ubstituted, namely:- "(5) For the purposes of sub-section (10) of section 9 and sub-section (3) of section 10, in case of following goods, the tax credit shall be reduced by {(R-2)100/R} percents, where R is the rate of tax applicable as per section 4: (i) Un-manufactured tobacco, tobacco and tobacco products in all forms such as cigarettes (irrespective of form and length), chew....