Section 12(1) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(1)Notwithstanding anything contained in any other provisions of this Act, every person, other than an individual and Hindu undivided family, responsible for making any payment for discharge of any liability for the transfer of the right to use any goods shall, at the time of credit to the account or at the time of payment of such amount in cash, or by cheque, or by adjustment or in any other manner whatsoever, whichever is earlier, deduct an amount equal to two per-cent from such sums:Provided that no deduction shall be made where the consideration for right to use goods does not exceed four lakh rupees in a year.
