Section 38(1)(a) in Tamil Nadu Value Added Tax Act, 2006
(a)Every dealer, [who purchases goods within the State and effects the sale of those goods within the State and whose total turnover] [By Section 7 of the Amendment Act (21 of ) 2007, with effect from 1st January 2007, the words 'whose total turnover in respect of purchase and sale within the State' were substituted by these words] any year is not less than ten lakhs of rupees and every other dealer whose total turnover in a year is not less than five lakhs of rupees shall, and