Section 16(3)(a) in The Delhi Value Added Tax Act, 2004
(a)who is registered under the Delhi Sales Tax Act, 1975 (43 of 1975) or the Delhi Sales Tax on Works Contract Act, 1999 (Delhi Act 9 of 1999) [or the Delhi Sales Tax on Right to Use Goods Act, 2002 (13 of 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; and