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Section 7 of Delhi Value Added Tax 2004 - Certain sales not liable to tax

 

Which are Certain sales not liable to tax? Section 7 of DVAT Act 2004

Section 7  : Certain sales not liable to tax - Delhi Value Added Tax Act 2004

Nothing contained in this Act or the rules made thereunder shall be deemed to impose or authorise the imposition of tax on any sale of goods when such sale takes place -

(a) in the course of inter-state trade or commerce; or

(b) outside Delhi; or

(c) in the course of import of the goods into or export of the goods out of, the territory of India.

Explanation. - Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (74 of 1956) shall apply for determining whether or not a particular sale takes place in the manner indicated in clause (a), clause (b) or clause (c) of this section.

(d) in accordance with the notification issued by the Central Government in exercise of its powers under section 3 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel) Act, 2002 (36 of 2002), no tax shall be levied on sales of the fuel and lubricants which are filled into receptacles forming part of any aircraft registered in a country other than India, if-

(i) the said country is a party to the Convention on International and Civil
Aviation, 1944; and

(ii) the said country has entered into an Air Services agreement with India;
and

(iii) the aircraft is operating on a scheduled or non-scheduled service to or
from India.

 

DELHI VALUE ADDED TAX 2004

Section 2  : Definitions

Section 3  : Imposition of tax

Section 4  : Rates of tax

Section 5  : Taxable turnover

Section 6  : Sale exempt from tax

 

 

Section 7  : Certain sales not liable to tax

Section 8  : Adjustments to tax

Section 9  : Tax credit

Section 10  : Adjustment to tax credit

Section 11  : Net tax

 

 

Section 11A  : Tax on goods supplied by contractee

Section 12  : Time at which turnover, turnover of purchases and adjustments arise

Section 13 : Priority

Section 14 : Treatment of stock brought forward during transition

Section 15 : Second-hand goods

 

 

Section 16 : Composition scheme for specified dealers

Section 16A : Special provisions relating to casual traders

Section 17 : Transactions between related parties

Section 18 : Mandatory and voluntary registration

Section 19 : Registration

Section 20 : Effect of registration

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