https://www.taxtmi.com/acts?id=2870 Every dealer must obtain registration when turnover in the preceding or current year exceeds the taxable quantum, or when liable under the Central Sales Tax Act, with an exemption for dealers dealing exclusively in First Schedule goods. For works contracts, the taxable quantum is calculated on total contract receipts. The Government may prescribe or vary the taxable quantum by notification, and imports for sale into Delhi are subject to a nil or notified threshold. Turnover excludes sales of capital assets, sales on winding up, and sales reflecting permanent diminution of activities. Dealers not mandatorily required may apply for voluntary registration. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 30 May 2013 11:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2870 Every dealer must obtain registration when turnover in the preceding or current year exceeds the taxable quantum, or when liable under the Central Sales Tax Act, with an exemption for dealers dealing exclusively in First Schedule goods. For works contracts, the taxable quantum is calculated on total contract receipts. The Government may prescribe or vary the taxable quantum by notification, and imports for sale into Delhi are subject to a nil or notified threshold. Turnover excludes sales of capital assets, sales on winding up, and sales reflecting permanent diminution of activities. Dealers not mandatorily required may apply for voluntary registration. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2870