Section 102(2A) in The Delhi Value Added Tax Act, 2004
(2A)[ Without prejudice to any provision made in this behalf, any rule made under this Act may be made so as to be retrospective to any date not earlier than the date of commencement of this Act:PROVIDED that no rule shall be given effect retrospectively if it would have the effect of prejudicially affecting the interests of a dealer.] [Inserted, vide DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.]
