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[Cites 0, Cited by 0] [Section 3(2)] [Section 3] [Entire Act]

NCT Delhi - Subsection

Section 3(2)(ii) in Delhi Sales Tax Act, 1975

(ii)if he becomes liable to pay tax under the Central Sales Tax Act, 1956 (74 of 1956). or is registered as a dealer under the said Act at any time after the commencement of this Act, be liable to pay tax on all sales effected by him or on his behalf within Delhi on or after the date he becomes so liable or is registered under the said Act, whichever is earlier.