(1)Subject to other provisions of this Act, every dealer-(i)Whose gross turnover of sales or purchases, as the case may be, during a period of twelve consecutive months immediately preceding the appointed day exceeded the taxable limit; or(ii)Who is registered or liable to be registered under the Orissa sales Tax Act, 1947 (14 of 1947) or the Central Sales Tax Act, 1956 (74 of 1956); or(iii)To whom clauses (i) and (ii) do not apply, but-(a)whose gross turnover exceeds the taxable limit during any period of twelve consecutive months, or(b)Who has become liable to pay tax under the Central Sales Tax Act, 1956, or(c)Who is registered as a dealer under the Central Sales Tax Act, 1956 (74 of 1956) or under this Act at any time on and from the appointed day,shall be liable to pay tax in accordance with the provisions of this Act,-(a)In cases of clauses (i) and (ii), with effect from the appointed day,(b)In case of sub-clause (a) of clause (iii), with effect from the date immediately following the day on which his gross turnover exceeded the taxable limit during a period of any twelve consecutive months, and(c)In cases of sub-clauses (b) and (c) of clause (iii), with effect from the date on which he becomes so liable, or the date of registration, whichever is earlier.
