Section 8(1)(b) in Manipur Value Added Tax Act, 2004
(b)to whom clause (a) does not apply, and(i)whose gross turnover first exceeds the taxable quantum during any period of twelve consecutive months, or(ii)who has become liable to pay tax under the Central Sales Tax, 1956, or(iii)who is registered as a dealer under the Central Sales Tax Act, 1956 or under this Act at any time after the commencement of this Act, shall be liable to pay tax in accordance with the provisions of this Act.