(33)"seller" means––(a)for the purposes of section 394(1) (Table: Sl. Nos. 1 to 6),—(i)the Central Government; or(ii)a State Government; or(iii)any local authority or corporation or authority established by or under a Central Act or State Act or Provincial Act; or(iv)any company or firm or co-operative society; or(v)an individual or a Hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed one crore rupees in case of business or fifty lakh rupees in case of profession during the tax year immediately preceding the tax year in which the goods of the nature specified in such serial numbers are sold;(b)for the purposes of section 394(1) (Table: Sl. No. 8), a person who sells overseas tour program package;
