Keyword(s):
Business, Capital Goods, Casual Trader, Dealer, Declared Goods, Input Tax, Input
Tax Credit, Interest Due, Manufacture, Output Tax, Purchase, Reverse Tax, Sale
Price, Tax Invoice, Taxable Turnover, Turnover, Value Added Tax, Vehicle, Vessel

Delhi Value Added Act , 2004
(Delhi Act 3 of 2005)
As passed by the Legislative Assembly of the National Capital Territory of Delhi on
the 22nd December 2004 and received the assent of the President of India on 15th
February 2005
The Act has come into force with effect from 1st April 2005 vide Notification No.
F.101(318)/2005-Fin.(A/Cs)(i)/8581, dated 30th March 2005
As amended by Delhi Value Added Tax (Amendment) Act, 2005 (1 of 2005) which
came into effect from 1st April 2005 vide Notification No. No . F.101(318)/2005-
Fin.(A/Cs)(ii)/8592, dated 30th March 2005 and subsequent amendments
Delhi Value Added Act , 2004
An Act
to consolidate and amend the law relating to levy of tax on sale of goods, tax on
transfer of property involved in execution of works contracts, tax on transfer of right
to use goods and tax on entry of motor vehicles by way of introducing a value added
tax regime in the local areas of the National Capital Territory of Delhi.
BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi
in the Fifty-fifth Year of the Republic of India as follows:-
Chapter I
Preliminary

  1. Short title, extent and commencement
    a. This Act may be called the Delhi Value Added Tax Act, 2004.
    b. It extends to the whole of the National Capital Territory of Delhi.
    c. 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 and any reference in any such provision to the commencement of this
    Act shall be construed as a reference to the coming into force of that provision.
  2. Definitions
  3. In this Act, unless the context otherwise requires, –
    a. accountant means
    aa.
    a chartered accountant within the meaning of the Chartered
    Accountants Act, 1949 (Act 38 of 1949);a person who by virtue of the provisions of sub-section (2) of section
    ab. 226 of the Companies Act, 1956 (1 of 1956), is entitled to be
    appointed to act as an auditor of companies registered; or
    ac.
    a cost accountant within the meaning of the Cost and Works
    Accountants Act, 1959 (23 of 1959); or]
    ad. a person referred to in section 619 of the Companies Act, 1956 (1 of
    1956);
    b. adequate proof means such documents, testimony or other evidence as
    may be prescribed;
    c. Appellate Tribunal means the Appellate Tribunal constituted under
    section 73 of this Act;
    d. business includes –
    da. the provision of any services, but excluding the services provided by
    an employee;]
    db. any trade, commerce or manufacture;
    dc. any adventure or concern in the nature of trade, commerce or
    manufacture;
    dd. any transaction in connection with, or incidental or ancillary to, such
    trade, commerce, manufacture, adventure or concern; and
    de. any occasional transaction in the nature of such service, trade,
    commerce, manufacture, adventure or concern whether or not there
    is volume, frequency, continuity or regularity of such transaction;
    whether or not such service, trade, commerce, manufacture,
    adventure or concern is carried on with a motive to make gain or
    profit and whether or not any gain or profit accrues from such
    service, trade, commerce, manufacture, adventure or concern;
    Explanation.- For the purpose of this clause
    df. i. any transaction of sale or purchase of capital assets pertaining to
    such service, trade, commerce, manufacture, adventure or
    concern shall be deemed to be business;
    ii. purchase of any goods, the price of which is debited to the
    business and sale of any goods, the proceeds of which are
    credited to the business shall be deemed to be business;.

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