(6)in section 20,-(a)after sub-section (2), the following sub-section shall be inserted, namely:-"(2A). Dealers whose output tax liability per annum is rupees twenty five lakhs or more on account of taxable sale in the State and every wholesale dealer, distributor and dealers holding van sale permit, shall file their returns as well as purchase and sale lists electronically in addition to the hard copy to be filed along with the returns.";(b)in sub-section (3), the following words shall be added at the end, namely:-"except for considering the eligibility for payment of tax under sub-section (5) of section 6";
