Section 28(2) in Manipur Value Added Tax Act, 2004
(2)If the Commissioner has reason to believe that the turnover of sales or the turnover of purchases of any dealer is likely to exceed or has exceeded the taxable limit as specified in sub-section (5) of section 8, he may, by notice served in the prescribed manner, require such dealer to furnish return as if he were a registered dealer but no tax shall be payable by him unless his gross turnover exceeds the taxable limits provided under subsection (5) of section 8.
