Section 3(2) in Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989
(2)Every dealer whose turnover either of all purchases or of all sales made, during any year commencing on the 1st day of April, being a year subsequent to the years mentioned in subsection (1), first exceeds the limit specified in that sub-section, shall, until such liability ceases under sub-section (3), be liable to pay tax under this Act with effect from the date on which such limit so first exceeds:Provided that, a dealer shall not be liable to pay tax in respect of such sales as take place during the period commencing on the first day of April of the said year up to the time when his turnover of purchases or, turnover of sales as computed from the first day of April of the said year does not exceed such limit.
