Amendment status not verified — confirm the current text below against the official source.
( I) Every dealer— (a) who is required by section 23 to be registered, shall, or (b) who is not required by section 23 to be registered but intends to be registered at any time after his turnover of sales during a year exceeds such taxable quantum as may be prescribed, may, make an application for registration in the prescribed manner to the prescribed authority and such application shall be accompanied by a declaration in the prescribed form duly filled up and signed by the dealer making the application. (2) If the prescribed authority is satisfied that the application for registration is in order, he shall, in such manner and within such time as may be prescribed, register the applicant and shall grant him a certificate of registration in the prescribed form from such date as may be prescribed. (3) Any dealer who has been registered under sub-section (2) for his liability to pay tax under clause (b) of sub-section (2) of section 10, or section 11, or who has been registered on an application made by him under clause (b) of sub-section (I) of section 24, shall be liable to pay tax on all sales of goods effected by him from the date from which his registration certificate is granted even where such dealer does not exceed the prescribed taxable quantum in respect of such sales.