Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 18] [Section 40] [Entire Act] NCT Delhi - Subsection Section 40(2) in The Delhi Value Added Tax Act, 2004 (2)Tax collected by a person who is not a registered dealer shall not be refunded and shall stand forfeited.
