Section 9(9)(a) in The Delhi Value Added Tax Act, 2004

[Cites 0, Cited by 0] [Section 9(9)] [Section 9] [Entire Act]

NCT Delhi - Subsection

Section 9(9)(a) in The Delhi Value Added Tax Act, 2004

(a)of this sub-section is transferred to any other person otherwise than by way of sale at the fair market value before the expiry of a period of 5 years from the date of purchase, the tax credit claimed in respect of such purchase shall be [reversed] [Substituted for 'reduced' by DVAT (Second Amendment) Act, 2005 (10 of 2005), dated, 16-11-2005.] in the tax period during which such transfer takes place.]

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NCT Delhi - Subsection

Section 9(9)(a) in The Delhi Value Added Tax Act, 2004