Section 9(5) in The Delhi Value Added Tax Act, 2004
(5)The method used by a dealer to determine the extent to which the goods are used in the manner specified in sub-section (4) of this section, shall be fair and reasonable in the circumstances:PROVIDED that the Commissioner may-(a)after giving reasons in writing, reject the method adopted by the dealer and calculate the amount of tax credit; and(b)prescribe methods for calculating the amount of tax credit or the amount of any adjustment or reduction of a tax credit in certain instances.Explanation : A person may object in the manner referred to in section 74 of this Act to a decision of the Commissioner to reject a method of calculating a tax credit.
