Section 53(2) in Manipur Value Added Tax Act, 2004
(2)For the purpose of this section a dealer will be considered to be engaged in the business of selling at retail if 9/10th of his turnover of sales consists of sales made to persons who are not dealers and if any question arises, as to whether any particular dealer is a retailer, then the officer in charge of the case shall refer the question to the Deputy Commissioner who shall, after hearing the dealer if necessary, decide the question.
