Adjustment of tax due to retrospective reduction of tax liability by virtue of the Delhi Value Added Tax (Second Amendment) Act, 2005 (Sec 4, 15 & 105(4))

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) Act, 2005 (Sec 4, 15 105(4)) A dealer, in consequence of the retrospective operation of - a) the reduced rates of tax on the turnover pertaining to declared goods involved in the execution of works contracts and the works contracts which are in the nature of printing works in accordance with the provisions of section 4; or b) the eligibility to claim input tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... his return mentioned above. ] ----------------------------- Notes:- 1. Inserted vide Notification No. F. 3(59)/Fin (T E)/2005-06/923Kha, Dated: 30.11.2005 , w.e.f. 30.11.2005. 2. For the dealers having monthly tax period, time was extended upto the time of failing of the return for the month December, 2005 vide Order No. F.3(17)/P-II/Vat/Misc./2005/1211 dated 03.01 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X