Section 3(2) in The Maharashtra Value Added Tax Act, 2002
(2)A dealer [whose turnover of all sales of goods] [Substituted 'to whom sub-section (1) does not apply and whose turnover either of all sales or, as the case may be, purchases made,' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] during the year commencing on the appointed day or any year subsequent thereto, first exceeds the relevant limit, specified in sub-section (4), shall, until such liability ceases under subsection (3), be liable to pay tax under this Act with effect from the 1st day of April of the said respective year:Provided that, a dealer shall not be liable to pay tax in respect of [such sales] [These words were substituted for the words 'such sales' by Maharashtra 8 of 2012, Section 19(1)(b)(i), (w.e.f. 1-5-2012).]][*] [Deleted 'and purchases' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] as take place during the period commencing on the 1st day of April of the said respective year upto the time when his [turnover of sales] [These words were substituted for the words 'turnover of sales' by Maharashtra 8 of 2012, Section 19(1)(b)(1i), (w.e.f. 1-5-2012).] [*] [Deleted 'or turnover of purchases' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]][* * *] [These words deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 3.], as computed from the 1st day of April of the said respective year, does not exceed the relevant limit applicable to him under sub-section (4).
