Registration during transition: dealers deemed registered under new VAT and prior security temporarily accepted pending fresh security. Dealers registered under earlier Delhi sales tax enactments are deemed registered under the VAT Act from commencement; existing valid security is deemed furnished under the VAT Act and remains valid for a transitional period or until a fresh security is furnished. Dealers must supply fresh security within the transitional period, though the Commissioner may exempt classes of dealers from that requirement by notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration during transition: dealers deemed registered under new VAT and prior security temporarily accepted pending fresh security.
Dealers registered under earlier Delhi sales tax enactments are deemed registered under the VAT Act from commencement; existing valid security is deemed furnished under the VAT Act and remains valid for a transitional period or until a fresh security is furnished. Dealers must supply fresh security within the transitional period, though the Commissioner may exempt classes of dealers from that requirement by notification.
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