Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 23(1)] [Section 23] [Entire Act] NCT Delhi - Subsection Section 23(1)(a) in The Delhi Value Added Tax Act, 2004 (a)the tax that would be payable in respect of those goods if the goods were sold at their fair market value on that date; or