Treatment of stock brought forward during transition Rule 8 & 30

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..... of this section, shall furnish to the Commissioner a statement of their trading stock, raw materials and packaging materials for trading stock (in this section referred to as "opening stock") which - (a) is held in Delhi on the date of the commencement of this Act; (b) was purchased by the dealer after the first day of April 2004; in such form as may be prescribed. .....

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..... no tax credit under this section shall be allowed unless the dealer has in his possession, invoices issued by a dealer registered under the Delhi Sales Tax Act, 1975 (43 of 1975) in respect of the purchases of the said goods: Provided further that the dealer shall claim the entire amount of credit to which he is entitled in a single statement, which accompanies a return furnished under th .....

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..... d correct. ] 2 [ (5) and (6) ] ------------------------------------ Notes:- 1. Substituted vide DVAT (Amendment) Act, 2005; Notification N. F.14(6)/LA-2005/112, dated 28.03.2005 w.e.f. 01.04.2005. 2. Sub-section (5) (6) of Section 14 Omitted vide DVAT (Amendment) Act, 2005; Notification N. F.14(6)/LA-2005/112, dated 28.03.2005 w.e.f. 01.04.2005. - .....

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