Vidhi Codex

section 15

Voluntary registration.

The Delhi Sales Tax Act, 1975
Tax197575 sections10 chapters
Read full ActSections

Chapter IV REGISTRATION, AMENDMENT AND CANCELLATION

Statutory text
  1. (1) Any dealer, other than a dealer who deals exclusively in one or more classes of goods specified in the Third Schedule, whose turnover during a year exceeds twenty-five thousand rupees may, notwithstanding that he may not be liable to pay tax under section 3, apply for registration under this section.
  2. (2) The provisions of sub-sections (2), (3) and (4) of section 14 shall, as far as may be, apply in relation to registration of dealers under this section.
  3. (3) Every dealer who has been registered under this section shall, for so long as his registration remains in force, be liable to pay tax under this Act.
  4. (4) The registration of a dealer under this section shall be in force for a period of not less than three complete years and shall remain in force thereafter unless cancelled under the provisions of this Act.

Study data processing for this section.

PDF: pending for this language.