Second-hand goods

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..... re purchased either as trading stock for re-sale in an unmodified form or otherwise or as raw material for incorporation or division into trading stock; ] (d) the registered dealer will be liable to tax under section 3 of this Act on the sale of the goods or the goods into which they were incorporated, as the case may be; and (e) the registered dealer has adequate pro .....

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..... Delhi Sales Tax Act, 1975 (Act 43 of 1975) or under this Act and the word "tax fraction" shall be construed accordingly. Explanation II - This section shall apply only if the resident seller had purchased goods in Delhi. ] (3) Where the amount paid by the registered dealer for the goods exceeds two thousand rupees, the tax credit shall be allowed in the tax period when the goo .....

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