Mandatory and voluntary registration

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..... eded the taxable quantum; or (b) the dealer's turnover in the current year exceeds the taxable quantum; or (c) the dealer is liable to pay tax, or is registered or required to be registered under Central Sales Tax Act, 1956 (74 of 1956): Provided that a dealer dealing exclusively in goods mentioned in the First Schedule shall not be required to register. Explanation : .....

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..... (c) sales made as part of the permanent diminution of the dealer's activities. (4) Any person who is not required by sub-section (1) to be registered but who - (a) is a dealer; or (b) intends from a particular date to undertake activities which would make him a dealer, may apply for registration. ------------------------- Notes:- 1. Increased from five lakh .....

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