Section 5A(2) in The Kerala General Sales Tax Act, 1963
(2)Notwithstanding anything contained in sub-section (1), a dealer (other than a casual trader or agent of a non-resident dealer), purchasing goods, the sale of which is liable to tax under section 5 shall not be liable to pay tax under subsection (1) if his total turnover for a year is less than two lakh rupees.
