(a) the dealer's turnover in the year preceding the commencement of this Act exceeded the taxable quantum; or
(b) the dealer's turnover in the current year exceeds the taxable quantum; or
(c) the dealer is liable to pay tax, or is registered or required to be registered under Central Sales Tax Act, 1956 (74 of 1956):
(a) sales of capital assets;
(b) sales made in the course of winding up the dealer's activities; and
(c) sales made as part of the permanent diminution of the dealer's activities.
(a) is a dealer; or
(b) intends from a particular date to undertake activities which would make him a dealer, may apply for registration.
Section 18 • The Delhi Value Added Tax Act, 2004
18. Mandatory and voluntary registration.
the-delhi-value-added-tax-act-2004-sec-18.json
•
Section 18
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"content": "(a) the dealer's turnover in the year preceding the commencement of this Act exceeded the taxable quantum; or\n(b) the dealer's turnover in the current year exceeds the taxable quantum; or\n(c) the dealer is liable to pay tax, or is registered or required to be registered under Central Sales Tax Act, 1956 (74 of 1956):\n(a) sales of capital assets;\n(b) sales made in the course of winding up the dealer's activities; and\n(c) sales made as part of the permanent diminution of the dealer's activities.\n(a) is a dealer; or\n(b) intends from a particular date to undertake activities which would make him a dealer, may apply for registration.",
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