Section 9(2)(g) in The Delhi Value Added Tax Act, 2004
(g)[ to the dealers or class of dealers unless the tax paid by the purchasing dealer has actually been deposited by the selling dealer with the Government or has been lawfully adjusted against output tax liability and correctly reflected in the return filed for the respective tax period.] [Inserted by DVAT (Amendment) Act, 2009 (Act 1 of 2010), dated, 06-01-2010, w.e.f. 1-4-2010.]