Section 16(5) in The Delhi Value Added Tax Act, 2004
(5)A dealer who elects to pay tax under this section shall-(a)[ not purchase goods from a person who is not registered under this Act: [Substituted by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005. Prior to substitution, read as under: '(a) not purchase goods from a person who is not registered under this Act;']Provided that this restriction shall not apply for the purchase of goods from an unregistered dealer dealing exclusively in goods mentioned in the First Schedule;] [Inserted by Delhi (Second Amendment) Act, 2013 (6 of 2012), dated, 16-6-2012, w.e.f. 18-6-2012.](b)[] [Existing clauses (a) to (e) re-lettered as (b) to (f), by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] not compute his net tax under section 11 of this Act;(c)[] [Existing clauses (a) to (e) re-lettered as (b) to (f), by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] not be allowed to claim credit under section 9, section 14 and section 15 of this Act;(d)[] [Existing clauses (a) to (e) re-lettered as (b) to (f), by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] not be entitled to issue tax invoice;(e)[] [Existing clauses (a) to (e) re-lettered as (b) to (f), by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] not be allowed to collect any amount by way of tax under this Act; and(f)[] [Existing clauses (a) to (e) re-lettered as (b) to (f), by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] continue to retain tax invoices and retail invoices for all of his purchases as required under section 48 of this Act.
