Section 3(ii) in Tripura Value Added Tax Rules, 2005
(ii)Every dealer other than the dealer under sub-section (2) and (3) of section 4 of the Act to whom sub-section (1) of section 3 of the Act does not apply shall be liable to pay tax under this Act in respect of [sales or supplies or purchases] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011)] of goods effected by him in Tripura w.e.f the date on which his turnover in a year first exceeds the limit specified in Subsection (I) of Section 3 but for the purpose of assessment of the tax for that year, his entire turnover shall be taken into consideration.
