Section 13(1) in Assam General Sales Tax Act, 1993
(1)Subject to such restrictions and conditions as may be prescribed, any dealer whose total gross turnover during a year amounts to or exceeds such amount as may be prescribed and any persons who intends to establish a business in the State for the purpose of manufacturing goods of a value exceeding such amount as may be prescribed may, notwithstanding that he may not be liable to pay tax under section 7 apply in the manner referred to in sub-section (2) of section 11 for registration under this Act.
