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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

NCT Delhi - Subsection

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

(vii)any person who, for the purposes of or consequential to his engagement in or in connection with or incidental to or in the course of his business disposes of any goods as unclaimed or confiscated, or as unserviceable or scrap, surplus, old, obsolete or as discarded material or waste products by way of sale.