Dvat Reg. is Necessary for Exempted Item

Dear Sir,

I am a Fruit Seller in Azadpur Mandi Delhi.

As Per My Knowledge Fresh Fruits are exempted Items In DVAT Schedule I

I am Filing My Income tax Return in 44 AD Showing My Total  Sales 30 Lac. and Declare 8% of It.

(20 Lac In My Bank Statement + 10 Lac Cash Sale = 30 Lac.)

Can I Required to Take a TIN No. under Dvat Because My Sale is More than 20 Lac if My Item is exemptem in Dvat