Section 16(5)(f) in The Delhi Value Added Tax Act, 2004
(f)[] [Existing clauses (a) to (e) re-lettered as (b) to (f), by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] continue to retain tax invoices and retail invoices for all of his purchases as required under section 48 of this Act.