Section 38(8) in The Delhi Value Added Tax Act, 2004
(8)[] [Existing sub-section (6) to (8) renumbered as (8) to (10) by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] Notwithstanding anything contained in this section, where-(a)a registered dealer has sold goods to an unregistered person; and(b)the price charged for the goods includes an amount of tax payable under this Act;(c)the dealer is seeking the refund of this amount or to apply this amount under clause (b) of sub-section (3) of this section;no amount shall be refunded to the dealer or may be applied by the dealer under clause (b) of sub-section (3) of this section unless the Commissioner is satisfied that the dealer has refunded the amount to the purchaser.
