Section 16(12) in The Delhi Value Added Tax Act, 2004
(12)[ Notwithstanding anything to the contrary contained in this Act, the Government may-(a)by notification in the Official Gazette, notify schemes of composition; subject to such conditions and restrictions as may be specified therein, of tax payable by a class of dealers or classes of dealers and different types of schemes may be notified for different classes of dealers;(b)specify, in any schemes of composition of tax payable by the class of dealers or classes of dealers, different rates of taxes for different class or classes of dealers but, in such scheme, the net tax liability of the dealer opting to pay tax thereunder shall not exceed eight paise in the rupee of the turnover of the dealer.]
