Section 105(1) in The Delhi Value Added Tax Act, 2004
(1)The tax imposed by section 3 of this Act applies to every-(a)sale, including an instalment sale and hire purchase of goods, made on and after 1st April, 2005;(b)sale in the form of the transfer of a right to use goods, to the extent that the right to use goods is exercised after 1st April, 2005.
