(2)Every dealer to whom sub-section (1) does not apply, shall-(i)with effect from the date immediately following the day on which his turnover calculated from the commencement of any year first exceeds within such year the taxable quantum, be liable to pay tax under this Act on all sales effected by him after that day;(ii)if he becomes liable to pay tax under the Central Sales Tax Act, 1956 (74 of 1956). or is registered as a dealer under the said Act at any time after the commencement of this Act, be liable to pay tax on all sales effected by him or on his behalf within Delhi on or after the date he becomes so liable or is registered under the said Act, whichever is earlier.
