(3)The tax under this section shall be levied in respect of a dealer from the date on which aggregate of the purchase prices of goods notified exceeds rupees five crores in the first instance, in a year :Provided that the following purchase prices of notified goods shall not be included in the aggregate of the purchase prices for determination of liability to pay tax under this section :-(i)Purchase price of notified goods purchased from outside the State;(ii)Purchase price of notified goods which have been sold against declaration under sub-section (6);(iii)Purchase price of notified goods which have been purchased before the date of notification under sub-section (1);(iv)Purchase price of notified goods which have been consumed tiller purchase, in the process of manufacture as specified under proviso to sub-section (1).
