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[Cites 0, Cited by 0] [Section 3(10)] [Section 3] [Entire Act]

NCT Delhi - Subsection

Section 3(10)(d) in The Delhi Value Added Tax Act, 2004

(d)to permit inspection of the accounts and records of the organiser in respect of the exhibition-cum-sale; then, without prejudice to any other action which may be taken against such participant, a presumption may be raised that the goods of the participant who failed to obtain registration under this Act or the goods in respect of which the participant has failed to furnish information or failed to permit inspection, are owned by the organizer and are held by him for sale in Delhi and the provisions of this Act shall apply accordingly.]