Section 8(1)(d) in The Delhi Value Added Tax Act, 2004
(d)[ the goods or part of the goods sold have been returned to the dealer within six months of the date of sale; or] [Substituted by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005. Earlier clause (d) read as: '(d) the goods or part of goods sold have been returned to the dealer; or']