Section 15(1) in The Delhi Value Added Tax Act, 2004
(1)This section applies where-(a)a registered dealer sells second-hand goods;(b)the registered dealer has purchased goods from a resident seller who was not registered under this Act;(c)[ the goods were purchased either as trading stock for re-sale in an unmodified form or otherwise or as raw material for incorporation or division into trading stock;] [Substituted by DVAT (Second Amendment) Act, 2005 (10 of 2005) dated, 16-11-2005, w.r.e.f. 1-4-2005.](d)the registered dealer will be liable to tax under section 3 of this Act on the sale of the goods or the goods into which they were incorporated, as the case may be; and(e)the registered dealer has adequate proof of the amount paid for the goods.
