GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES (POLICY BRANCH)

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002

Notification No. No.F.2(5/Policy-II/ VAT/ 2012/1056-67 Dated: 1st January, 2013

In exercise of the powers conferred under clause (a) of sub-rule (1) of rule 35 of the Delhi Value Added Tax Rules, 2005, I, Prashant Goyal, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, do hereby revoke the monetary limit of 'one thousand and five hundred rupees' prescribed vide notification No. F 2(5)/P-II/VAT/Rules/2006/26 dated 25,04.2006 meaning thereby that an organisation listed in the Sixth Schedule appended-to the Delhi Value Added Tax Act, 2004 shall now be eligible for claiming refund of tax borne in respect of purchase made against a single tax invoice which exceeds the amount of 'five thousand rupees' (excluding tax paid, if any) as prescribed in the said clause.

This notification shall come into force with effect from 01.01.2013.

(Prashant Goyal)

Commissioner, Value Added Tax