Treatment of stock brought forward during transition (Section 14(2))

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..... k brought forward during transition (Section 14(2)) For the purposes of sub-section (2) of section 14, the amount of tax borne shall be- (a) where the dealer holds an invoice issu .....

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..... la: F x P x 75% where - F = the tax fraction, (r/r+100) where 'r' is the rate of tax under the Delhi Sales Tax Act, 1975 (43 of 1975) applicable as on March 31, 2005 to the opening stock. .....

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