23. Voluntary registration
A dealer who sells taxable goods, though not liable to register under Section 22 but who desires to register voluntarily, shall make an application to the prescribed authority in such form and in such manner as may be prescribed, giving correct and complete particulars and such dealer on becoming liable to register under section 22 shall on the date he becomes so liable, be eligible for deduction of input tax as specified under section 13 subject to the conditions specified in section 11.