For Section 3 of the principal Act, the fol ,Jowing shall be substituted, namely:- "3. (1) Subject to the provisions of this Act and with effect from the com mencement of the Assam Sales Tax (Amendment) Act, 1954, every dealer whose gross turnover from sales which have taken place either wholly in Assam or both in and outside Assam during the twelve months immediately preceding the date of such commencement exceeded Rs.l2,000 (hereinafter referred to as "the taxable quantum") shall be liable to pay tax under this Act on sales which have taken place or deemed to have taken place in Assam on and from the date .of such commencement:
Provided that the tax shall not be payable on sales involved in the execution of a contract which is shown to the satisfaction of the Commissioner to have been entered into on or before the lst day of February, 1948.
(2) Nothing in sub-section (1) shall, except in cases covered by the first ~ proviso to sub-section (12) of section 2 of this Act be deemed to render any dealer liable to tax on the sale of goods where such sale takes place-
(i) outside the State of Assam ;
(ii) in the course of the import of the goods into, or export of the goods out of, the territory of India ; or
(iii) in the course of inter-State trade or commerce · except in so far as . Parliament may by law otherwise provide.
(3) Every dealer to whom sub-section (I) d9es not apply shall be liable to pay tax under this Act with effect from the first of April of the year during which his gross turnover from sales which have taken place either wholly in Assam or ·.both· in and outside Assam first amounts to or exceeds the "taxable quantum":
· Provided that such dealer shall not be liable to pay the tax under this Act during such year in respect of his gross turnover upto the 'taxable quanttlm' specified in sub-section ( l).
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(4) Every dealer who has become liable to pay tax under this Act continue to be so liable until the expiry of "three consecutive years, during of which his gross turnover from salts which have taken place either wholly, Assam or both in and outside ·Assam has failed to amount to or exceed the able quantum' and on the expiry ofthis period, hi~ liability to pay tax under Act shall cease.
(5) Every dealer whose liability lO pay tax under this Act has ceased u the provisions of sub-section (4) shall again be liable to pay tax with effect the first of April of the year during which his gross turnover from sales have taken place either wholly in Assam or both in and outside Assam amounts to or exceeds the "taxable quantum".
(6) Where a dealer liable to pay tax under this Act starts a new bus partnership firm or concern, whether by changing the style or name of the previous business, partnership firm or concern notwithstanding anything contained in the proviso to sub-section (3) section, be liable to pay tax on sales which have taken place or deemed to taken place in Assam from the date of the commencement of the said bu partnership firm or concern as the case may be.