Section 7(5) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(5)If any person upon an application made by him in this behalf has been registered as a dealer under this Section, and thereafter it is found that he ought not to have been so registered under the provisions of this Section, he shall be liable to pay tax on his turnover of sales made from the date on which his registration certificate took effect until it is cancelled notwithstanding that he may not be liable to pay tax under Section 5.
