Ammendment in the notification of Section 35(2) of the DVAT Act.

The Delhi Value Added Tax Act, 2004 (3 of 2005) has been amendedvide Notification No. F.14(5)/LA-2013/Cons2Law/65 dated 09-09-2013 andmade effective from 12-09-2013 vide Notification No. F.3(14)/Fin.(Rev-l)/2013-14/dsVII703 dated 11-09-2013 inter-alia amending Section 86(2) of the said Actto the extent of deleting the second proviso and substituting the section 35(2).Before amendment, the second proviso to the section 86(2) provided for -