Section 13(2) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(2)Where on application made by a dealer in the prescribed form, if the Commissioner, after making such inquiry as he deems fit and proper, is satisfied and issues a certificate in the prescribed form to the effect that such dealer is not liable to pay tax under Section 3 or that he has paid tax payable by, or due from him under that Section, or has undertaken to register himself and to comply with the provisions of this Act and the rules framed thereunder, a sale agreement may be entered and payment may, notwithstanding anything contained in such-section (1), be made to such dealer for transfer of right to use goods referred to in Section 3 on production by him of such certificate of the Commissioner.
