Section 9(7) in The Delhi Value Added Tax Act, 2004
(7)For the removal of doubt, no tax credit shall be allowed for-(a)the purchase of goods from an unregistered dealer;(b)the purchase of goods which are used exclusively for the manufacture, processing or packing of goods specified in the First Schedule.(c)[ any purchase of consumables or of capital goods where the dealer is exclusively engaged in doing job work or labour work and is not engaged in the business of manufacturing of goods for sale by him and incidental to the business of job work or labour work, obtains any waste or scrap goods which are sold by him.] [Inserted by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.]
