Section 9(10) in The Delhi Value Added Tax Act, 2004
(10)[ Notwithstanding anything contained to the contrary in sub-section (1), where-(a)a dealer has purchased goods (other than capital goods) for which a tax credit arises under sub-section (1) of this section; and(b)the goods or goods manufactured out of such goods are to be exported from Delhi by way of sale made under sub-section (1) of section 8 of the Central Sales Tax Act, 1956, the amount of the tax credit shall be reduced by the prescribed percentage.]
