Section 8(1) in The Delhi Value Added Tax Act, 2004
(1)[Subject to such conditions as may be prescribed,] [Inserted by the Delhi Value Added Tax (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] this section shall apply where, in relation to the sale of goods by any dealer-(a)that sale has been cancelled;(b)the nature of that sale has been fundamentally varied or altered;(c)the previously agreed consideration for that sale has been altered by agreement with the recipient, whether due to the offer of a discount or for any other reason;(d)[ the goods or part of the goods sold have been returned to the dealer within six months of the date of sale; or] [Substituted by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005. Earlier clause (d) read as: '(d) the goods or part of goods sold have been returned to the dealer; or'](e)the whole or part of the price owed by the buyer for the purchase of the goods has been written-off by the dealer as a bad debt, and the dealer has-(i)provided a tax invoice in relation to that sale and the amount shown therein as tax charged on that sale is not the tax properly chargeable on that sale; or(ii)furnished a return in relation to a tax period in respect of which tax on that sale is attributable, and has accounted for an amount of tax on that sale that is not the amount properly chargeable on that sale.
