(2)Every dealer whose turnover, of all sales made, during any year commencing on the first day of the year, being a year subsequent to the years mentioned in sub-section (1), first exceeds the relevant limit specified in sub-section (4), shall, until such liability ceases under sub-section (3), be liable to pay tax under this Act with effect from the said date:Provided that, a dealer shall not be liable to pay tax in respect of such sales as take place during the period commencing on the first day of the said year up to the time when his turnover of sales does not exceed the relevant limit applicable to him under sub-section (4).
