Section 2(1)(q) in The Delhi Value Added Tax Act, 2004

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NCT Delhi - Subsection

Section 2(1)(q) in The Delhi Value Added Tax Act, 2004

(q)"importer" means-

(i)a person who brings his own goods into Delhi; or

(ii)a person on whose behalf another person brings goods into Delhi; or

(iii)in the case of a sale occurring in the circumstances referred to in subsection (2) of section 6 of the Central Sales Tax Act, 1956 (74 of 1956), the person in Delhi to whom the goods are delivered;

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NCT Delhi - Subsection

Section 2(1)(q) in The Delhi Value Added Tax Act, 2004