(2)Notwithstanding anything contained in sub-section (1), a dealer-(a)dealing exclusively in generally exempted goods, shall not be required to get registered;(b)dealing exclusively in tax paid goods, or partly in tax paid goods and partly in generally exempted goods, shall be required to get registered if his turnover in a year exceeds rupees fifteen lacs.Explanation. - "Tax paid goods" for the purpose of this Act means the goods, the sale of which within the State have been subjected to tax in accordance with the provisions of this Act.
