Section 9(3) in The Delhi Value Added Tax Act, 2004
(3)The amount of the tax credit to which a dealer is entitled in respect of the purchase of goods shall be the amount of input tax arising in the tax period reduced in the manner described in sub-sections [(4), (6) and (10)] [Substituted for '(4) and (6)' by Delhi Act 6 of 2012, dated, 15-6-2012, w.e.f. 18-6-2012.] of this section.
