Section 9(6) in The Delhi Value Added Tax Act, 2004
(6)[Notwithstanding anything contained to the contrary in sub-section (1)] [Substituted for word 'where' vide the Delhi Value Added Tax (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] where-(a)a dealer has purchased goods (other than capital goods) for which a tax credit arises under sub-section (1) of this section;(b)the goods or goods manufactured out of such goods are to be exported from Delhi by way of transfer to a-(i)non-resident consignment agent; or(ii)non-resident branch of the dealer; and(c)the transfer will not be by way of a sale made in Delhi, the amount of the tax credit shall be reduced by the prescribed percentage.
