Section 16(1) in The Delhi Value Added Tax Act, 2004
(1)Notwithstanding anything contained [to the contrary] [Inserted by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] in this Act, every dealer whose-(a)turnover in the year preceding the commencement of this Act; or(b)turnover in the current year,[x x x] [Words 'exceeds the taxable quantum under this Act, but' omitted by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005.] does not exceed [fifty lakh] [Substituted for 'twenty-five lakh' by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] rupees or such other amount as may be specified by the Government by notification in the Official Gazette, shall have an option to pay tax under this section:Provided that this [sub-section] [Substituted for 'section' by the Delhi VAT (Amendment) Act, 2013 (1 of 2013), dated, 28-3-2013, w.e.f. 1-4-2013.] shall not apply to dealers procuring goods from any place outside Delhi or selling or supplying goods to any place outside Delhi at any time during the year in which he opts to pay tax under this [sub-section] [Substituted for 'section' by the Delhi VAT (Amendment) Act, 2013 (1 of 2013), dated, 28-3-2013, w.e.f. 1-4-2013.] or if he is registered [in Delhi] [Inserted by DAVT (Second Amendment) Act, 2005 (10 of 1005), dated, 16-11-2005, w.r.e.f. 1-4-2005.] under the Central Sales Tax Act, 1956 (74 of 1956):[Provided Further that in case the Government has notified a composition scheme for a class of dealers under sub-section (12) of this section, such dealers shall not have an option to pay tax under this sub-section.] [Inserted by the Delhi VAT (Amendment) Act, 2013 (1 of 2013), dated, 28-3-2013, w.e.f. 1-4-2013.]
