Section 18(2) in The Delhi Value Added Tax Act, 2004
(2)For the purposes of this Act, "taxable quantum" of a dealer shall be [twenty lakhs] [Substituted for 'ten lakhs' by the Delhi VAT (Amendment) Act, 2013 (1 of 2013), dated, 28-3-2013, w.e.f. 1-4-2013.] rupees, or such other amount as may be specified by the Government by notification in the Official Gazette:Provided that a dealer who imports for sale any goods into Delhi, the taxable quantum shall be "Nil" or such other amount as may be specified by the Government by notification in the Official Gazette.
