Section 16(6)(a) in The Delhi Value Added Tax Act, 2004
(a)who is registered under the Delhi Sales Tax Act, 1975 or the Delhi Sales Tax on Works Contract Act, 1999 [or the Delhi Sales Tax on Right to Use Goods Act, 2002] [Inserted, vide DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.], at the time of the commencement of this Act;