Section 10(4) in The Delhi Value Added Tax Act, 2004
(4)If goods which have been purchased by a dealer were-(a)intended to be used for the purposes specified under sub-section (1) of section 9 of this Act; and(b)are subsequently incorporated into the structure of a building owned or occupied by the person, the tax credit claimed in respect of such purchase shall be reduced in the tax period during which such incorporation takes place.
