Section 14(3) in The Delhi Value Added Tax Act, 2004
(3)For the avoidance of doubt, no tax credit under sub-section (2) of this section can be claimed-(a)for finished goods manufactured out of tax paid raw material or capital goods;(b)for any goods that were taxable at last point under the Delhi Sales Tax Act, 1975 (43 of 1975) held at the time of the commencement of this Act;(c)in a statement furnished more than four months after the commencement of this Act; or(d)for opening stock which is held outside Delhi.
