Section 3(2) in The Delhi Value Added Tax Act, 2004
(2)[ Every dealer shall be liable to pay tax at the rates specified in section 4 of this Act on every sale of goods effected by him-(a)while he is a registered dealer under this Act; or(b)on and from the day on which he was required to be registered under this Act.]Explanation : For the purpose of clause (b) above, the liability to pay tax shall be on the sales effected after he exceeds the taxable quantum.
