Section 4(1) in The Delhi Value Added Tax Act, 2004
(1)The rates of tax payable on the taxable turnover of a dealer shall be-(a)in respect of goods specified in the Second Schedule, at the rate of one paisa in the rupee;(b)[ in respect of goods specified in the Third Schedule, at the rate of five paise in the rupee: [Substituted by the Delhi Value Added Tax (Amendment) Act, 2009 (Act No. 1 of 2010), dated, 1-1-2010, w.e.f. 13-1-2010.][Provided that tax shall be paid at the rate of four paise in the rupee of the taxable turnover of the dealer pertaining to declared goods, as defined from time to time in the Central Sales Tax Act, 1956 (74 of 1956);] [Inserted by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.]] [Substituted vide DVAT (Amendment) Act, 2005; No. F.14(6)/LA-2005/112, dated 28.03.2005 w.e.f. 01.04.2005.](c)in respect of goods specified in the Fourth Schedule, at the rate of twenty paise in the rupee; [x x x] [Word 'and' omitted by Delhi Value Added Tax (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.](d)[ in respect of goods involved in the execution of the works contract, at the rate of twelve and a half paise in the rupee:] [Inserted, vide Delhi Value Added Tax (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.][PROVIDED that tax shall be paid at the rate of [five] [Inserted by Delhi Value Added Tax (Second Amendment) Act, 2005 (10 of 2005), w.r.e.f. 1-4-2005.] paise in the rupee of the turnover of the dealer pertaining to declared goods, as defined from time to time in the Central Sales Tax Act, 1956 (74 of 1956), involved in the execution of works contract if such goods are transferred from the contractor to the contractee in the same form in which they were purchased by the contractor:PROVIDED FURTHER that in respect of the works contracts which are in the nature of printing works, the rate of tax shall be [five] [Substituted for 'four' vide Notification No. F 14(5)/LA 2010/Law/359, dated, 31-12-2010, w.e.f. 1-2-2011.] paise in the rupee.] [Inserted by the Delhi VAT (Amendment) Act, 2013 (Act 1 of 2013), dated, 28-3-2013, w.e.f. 1-4-2013.](e)[] [Existing clause (d) relettered as clause (e) by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] in the case of any other goods, at the rate of twelve and a half paise in the rupee:PROVIDED that the rate of tax on packing materials or containers shall be the same as the rate at which the goods sold are chargeable to tax.
