Section 38(9) in The Delhi Value Added Tax Act, 2004
(9)[] [Existing sub-section (6) to (8) renumbered as (8) to (10) by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] Where-(a)a registered dealer has sold goods to another registered dealer; and(b)the price charged for the goods expressly includes an amount of tax payable under this Act,the amount may be refunded to the seller or may be applied by the seller under clause (b) of sub-section (3) of this section and the Commissioner may reassess the buyer to deny the amount of the corresponding tax credit claimed by such buyer, whether or not the seller refunds the amount to the buyer.
