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[Cites 0, Cited by 0] [Section 8(1)] [Section 8] [Entire Act]

State of Manipur - Subsection

Section 8(1)(a) in Manipur Value Added Tax Act, 2004

(a)whose gross turnover of sales or purchases during the year immediately preceding the commencement of this Act -
(i)exceeded the taxable limit, or
(ii)who is registered or liable to be registered under the Manipur Sales Tax Act, 1990 (hereinafter referred to as the repealed Act) or the Central Sales Tax Act, 1956, or