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Delhi Value Added Tax (Amendment) Act 2016

VAT - Delhi - F.14(12)/LA-2016/ cons2law/77-86 - Dated:- 5-7-2016 - GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI (DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS) 8TH LEVEL, C-WING, DELHI SECRETARIAT, NEW DELHI No. F.14(12)/LA-2016/ cons2law/77-86 Dated 05th July, 2016 NOTIFICATION The following Act of the Legislative Assembly of the National Capital Territory of Delhi received the assent of the Lt. Governor of Delhi on the 24th June, 2016 and is hereby published for general information: .....

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(ii) It extends to the whole of the National Capital Territory of Delhi. (iii) It shall come into force on such date as the Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act. 2. Amendment of section 3.- In the Delhi Value Added Tax Act, 2004 (hereinafter referred to as the principal Act), in section 3, after sub-section (10), the following sub-section shall be inserted, namely:- "(11) Notwith .....

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inal tax liability of the taxable person: Provided that the Government may by notification exempt any person or class of persons from payment of tax in advance or reduce the rate of payment of tax in advance subject to such conditions as may be notified: Provided further that if on an application made by a person the Commissioner or an officer authorized by him, after verifying all aspects of the case, arrives at a decision that such person should be exempted from payment of tax in advance or th .....

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otherwise by such person, that such goods or any product manufactured therefrom shall not be sold below the price at which such goods have been purchased and imported.". 3. Amendment of section 29.- In the principal Act, in section 29, after sub-section (1), and before the Explanation 1 clause, the following sub-section shall be inserted, namely:- "(2) The Commissioner may by notification in the official gazette, require any dealer or class of dealers to file the returns only through .....

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s may be considered necessary for instantaneous communication of the information of sale invoices to the Commissioner. (2) The cost of equipment and installation of the device and software, as may be required under sub-section (1), shall be borne by the dealer.". 5. Amendment of section 86.- In the principal Act, in section 86; in sub-section (10), for the words "ten thousand rupees", the words "one thousand rupees" shall be substituted. 6. Insertion of new section.- in .....

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