(1)Subject to the other provisions of this Act, every dealer liable to pay tax under any of the laws repealed by this Act shall with effect from the appointed day for the purpose of this section, be liable to pay tax under this Act on all sales or purchases of goods other than goods specified in Schedule-1..(2)Subject to the other provisions of this Act every dealer to whom sub-section 91) does not apply, shall be liable to pay tax under this Act on all sales or purchases of goods other than goods specified in Schedule 1 with effect from the date immediately following the date on which his gross turnover calculated from the commencement of any year ending after the appointed day first exceeds the taxable quantum at any time within such year.(3)A dealer registered under the Central Sales Tax Act, 1956 (74 of 1956), who is not liable to pay tax under sub-section (1) or (2) above, shall nevertheless be liable to pay tax on his sale of any goods in respect of which he has furnished a declaration under sub-section (4) of section 8 of the said Act, or on the sale of any goods in the manufacture of which such goods have been used and every such dealer who is liable to pay tax shall be deemed to be a registered dealer.(4)Nothing in sub-section (1), (2) and (3) above, shall be deemed to render any dealer liable to tax on the sale or purchase of goods where such sale or purchase takes place:(i)Outside the State;(ii)In the course of the import of the goods into or export of the goods out of, the territory of India; or(iii)In the course of Inter-State trade or commerce(5)Every dealer who has become liable to pay tax under this Act shall continue to be liable until the expiry of three consecutive years during each of which his gross turnover has failed to amount to or exceeds the taxable quantum and on the expiry of this period his liability to pay tax under this Act shall cease.(6)Every dealer whose liability to pay tax under this Act has ceased under the provision of sub-section (5) shall again be liable to pay tax with effect from the first day of April of the year during which his gross turnover again amounts to or exceeds the taxable quantum:Provided that such dealer shall not be liable to pay tax under this Act during such year in respect of his gross turnover upto the taxable quantum.(7)For the purpose of this section "taxable quantum" means:-(i)In the case of a dealer who has more than one place of business in the State or, who is an importer or a manufacturer or a casual dealer or non-resident dealer or an agent of a non-residential dealer on a dealer in whose case the tax is leviable at the point of last purchase ...... Nil.(ii)In the case of a dealer, being a lessor under an operating lease ...... Rs 50,000/-(iii)In respect of any other dealer or contractor or lessor ....... Rs 50,000/-
