Section 40A(2) in The Delhi Value Added Tax Act, 2004
(2)For the purposes of this section-(a)"arrangement" includes any contract, agreement, plan or understanding, whether enforceable in law or not and all steps and transactions by which the arrangement is sought to be carried into effect;(b)"tax advantage" includes:(i)any reduction in the liability of any dealer to pay tax,(ii)any increase in the entitlement of any dealer to claim input tax credit or refund,(iii)any reduction in the sale price or purchase price receivable or payable by any dealer.]
