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[Cites 0, Cited by 0] [Section 16(12)] [Section 16] [Entire Act]

NCT Delhi - Subsection

Section 16(12)(b) in The Delhi Value Added Tax Act, 2004

(b)specify, in any schemes of composition of tax payable by the class of dealers or classes of dealers, different rates of taxes for different class or classes of dealers but, in such scheme, the net tax liability of the dealer opting to pay tax thereunder shall not exceed eight paise in the rupee of the turnover of the dealer.]