CHAPTER III - TAX CREDIT 6. Apportionment of tax credit . 6A. Restriction and Conditions governing tax credit 7. Reduction of tax credit . 7A. Adjustment to Tax. 7B. Adjustment of tax due to retrospective reduction of tax liability by virtue of the Delhi Value Added Tax (Second Amendment) Act, 2005. 8. Treatment of stock brought forward during transition . 9. Credit on second hand goods purchased by a registered dealer from a resident seller not registered under the Act . 10. Document for availing of credit.