Section 102(2)(h) in The Delhi Value Added Tax Act, 2004
(h)conditions subject to which the dealers specified under the Fifth Schedule may be exempt from payment of tax under section 6 of this Act;(ha)[ the conditions subject to which a dealer can make adjustments to tax in relation to the sale of goods under section 8 of this Act;] [Inserted by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.]