Section 9(11) in The Delhi Value Added Tax Act, 2004
(11)[ Subject to sub-sections (1), (2) and (3) of this section, the tax credit of goods to be used for sale, as defined in sub-clause (vi) of clause (zc) of sub-section (1) of section 2 of the Act, shall be allowed as follows:(a)¼th of the input tax on such goods arising in the tax period, in the same tax period;(b)balance ¾th of such input tax, in equal proportions, in corresponding tax periods, in three immediately successive financial years.]
