(2)The dealer shall not be eligible for composition of tax in case he-(i)makes sales in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956);(ii)brings any goods in the State of Goa or to whom any goods are dispatched from any place outside the State;(iii)makes consignment sale/stock transfers;(iv)makes sales in the course of import of goods into or export of the goods out of the territory of India, within the meaning of section 5 of the said Central Sales Tax Act, 1956;(v)receives any goods for sale on consignment basis or effects sales on behalf of the principal;(vi)manufactures any goods for sale other than covered under [entries (3), (4) and (6)] [Substituted vide Amendment Rules 2006 published in the Official Gazette, Series I No. 35 dated 30-11-2006] of Schedule "E' to the Act;(vii)[is a non-resident dealer and] [Substituted vide Amendment Rules 2006 published in the Official Gazette Series I No. 35 dated 30-11-2006](viii)[ exceeds the limit of turnover, specified in column 3 of Schedule "E' to the Act at any time during the year] [Inserted vide Amendment Rules 2006 published in the Official Gazette, Series I No. 35 dated 30-11-2006]
