Section 24(2) in Tripura Value Added Tax Act, 2004
(2)If the Commissioner has reason to believe that the turnover of sales of any dealer has exceeded the taxable limit as specified in subsection (3) of section 3, he may, by notice served in the prescribed manner, require such dealer to furnish return as if he were a registered dealer, but no tax shall be payable by him unless his taxable turnover exceeds the taxable limit provided under sub-section (3) of section3.
