Section 40A(2)(b) in The Delhi Value Added Tax Act, 2004

[Cites 0, Cited by 0] [Section 40A(2)] [Section 40A] [Entire Act]

(b)"tax advantage" includes:

(i)any reduction in the liability of any dealer to pay tax,

(ii)any increase in the entitlement of any dealer to claim input tax credit or refund,

(iii)any reduction in the sale price or purchase price receivable or payable by any dealer.]

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