Section 16(5)(a) in The Delhi Value Added Tax Act, 2004
(a)[ not purchase goods from a person who is not registered under this Act: [Substituted by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005. Prior to substitution, read as under: '(a) not purchase goods from a person who is not registered under this Act;']