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

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..... 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 issued by a dealer registe .....

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..... 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. P = the price paid for the opening stock. - - .....

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