Section 9(2) in The Delhi Value Added Tax Act, 2004
(2)No tax credit shall be allowed-(a)in the case of the purchase of goods for goods purchased from a person who is not a registered dealer;(b)for the purchase of non-creditable goods;(c)for the purchase of goods which are to be incorporated into the structure of a building owned or occupied by the person;Explanation : This sub-section does not prevent a tax credit arising for goods and building materials that are purchased either for the purpose of re-sale in an unmodified form, or for the performance of a works contract on a building owned or occupied by another;(d)for goods purchased from a dealer who has elected to pay tax under section 16;(e)[ for goods purchased from a casual trader;] [Inserted by Delhi Value Added Tax (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.](f)[ to the dealers or class of dealers specified in the Fifth Schedule except the entry No. 1 of the said Schedule;] [[Substituted by DVAT (Second Amendment) Act, 2005 (10 of 2005), dated, 16-11-2005, w.r.e.f. 1-4-2005. Earlier, existing clause (e) was relettered as clause (f) by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005. Prior to substitution, clause (f) read as under:'(f) to the dealers or class of dealers specified in the Fifth Schedule.']](g)[ to the dealers or class of dealers unless the tax paid by the purchasing dealer has actually been deposited by the selling dealer with the Government or has been lawfully adjusted against output tax liability and correctly reflected in the return filed for the respective tax period.] [Inserted by DVAT (Amendment) Act, 2009 (Act 1 of 2010), dated, 06-01-2010, w.e.f. 1-4-2010.]
