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Section 15: Voluntary registration.

The Delhi Sales Tax Act, 1975Central Act · Act 43 of 1975

(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) 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) 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) 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.

Where this provision sits

ActThe Delhi Sales Tax Act, 1975
Section15
Marginal noteVoluntary registration.
JurisdictionCentral
StatusIn force as published by the source

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