Section 38(10) in The Delhi Value Added Tax Act, 2004
(10)[] [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.] Where a registered dealer sells goods and the price charged for the goods is expressed not to include an amount of tax payable under this Act the amount may be refunded to the seller or may be applied by the seller under clause (b) of sub-section (3) of this section without the seller being required to refund an amount to the purchaser.
