Section 105(2) in The Delhi Value Added Tax Act, 2004
(2)Tax credits arising under section 9 of this Act shall be allowed only for-(a)a purchase, including a purchase under an instalment sale and hire purchase of goods, made on and after 1st April, 2005; and(b)a purchase occurring in the form of the acquisition of a right to use goods, to the extent that the right to use goods is exercised after 1st April, 2005.Explanation : This provision does not prevent the person claiming the special tax credit allowed under section 14 of this Act.
