Section 6 of Delhi Value Added Tax 2004 - Sale exempt from tax
What is the Sale exempt from tax? Section 6 of DVAT Act 2004
Section 6 : Sale exempt from tax - Delhi Value Added Tax Act
(1) The sale of goods listed in the First
Schedule shall be exempt from tax subject to the
conditions and exceptions set out therein.
(2) The dealers or class of dealers specified in the Fifth
Schedule shall be
exempt from payment of tax on all sales of goods effected by
them subject to such conditions as may be prescribed.
(3) Where a dealer sells capital goods which he has used
since the time of purchase exclusively for purposes other than
making non-taxed sale of goods, and has not claimed a tax credit
in respect of such capital goods under section 9, the sale of
such capital goods shall be exempt from tax.