Section 4(2)(a) in Delhi Sales Tax Act, 1975

[Cites 0, Cited by 7] [Section 4(2)] [Section 4] [Entire Act]

NCT Delhi - Subsection

Section 4(2)(a) in Delhi Sales Tax Act, 1975

(a)his turnover during that period on-

(i)sale of goods, the point of sale at which such goods shall be taxable is specified by the Administrator under section 5 and in respect of which due tax is shown to the satisfaction of the Commissioner to have been paid;

(A)of goods of the class or classes specified in the certificate of registration of such dealer, as being intended for use by him as raw materials in the manufacture in Delhi of any goods, other than goods specified in the Third Schedule, or newspapers,-

(ii)sale of goods declared tax-free under section 7;

(iii)sale of goods not liable to tax under section 8;

(iv)sale of goods which are proved to the satisfaction of the Commissioner to have been purchased within a period of twelve months prior to the date of registration of the dealer and subjected to tax under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941), as it was then in force, or under this Act;

(v)sale to a registered dealer-

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NCT Delhi - Subsection

Section 4(2)(a) in Delhi Sales Tax Act, 1975