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[Cites 0, Cited by 10] [Section 3] [Entire Act]

NCT Delhi - Subsection

Section 3(1) in The Delhi Value Added Tax Act, 2004

(1)Subject to other provisions of this Act, every dealer who is- 3
(a)registered under this Act; or
(b)required to be registered under this Act, shall be liable to pay tax calculated in accordance with this Act, at the time and in the manner provided in this Act.