(1) With effect from such date as the Administrator may, by notification in the Official Gazette, appoint, being not earlier than thirty days after the date of the said notification, every dealer whose gross turnover during the year immediately preceding the commencement of this Regulation exceeded the taxable quantum shall be liable to pay tax under this Regulation on all sales effected after the date so notified:
Provided that different dates may be appointed for goods—
(i) specified in the First Schedule;
(ii) specified in the Third Schedule;
(in) not specified in any Schedule:
Provided further that a dealer who deals exclusively in one or more classes of goods specified in the Second Schedule or in respect of which no date has been appointed, shall not be liable to p"ay any tax under this Regulation.
(2) Every dealer to whom sub-section (1) does not apply, shall, if his gross turnover calculated from the commencement of any year exceeds the taxable quantum at any time within such year, be liable to pay tax Taxing autho.
ritles.
Incidence of tax.
45 of I860, SEC. l] THE GAZETTE OF INDIA EXTRAORDINARY 123 under this Regulation, on the expiry of one month from the date on which such gross turnover first exceeds tfre taxable quantum, on all sales effected after such expiry:
Provided that a non-resident dealer or a casual trader shall be liable to pay tax on sales effected after the date on which his gross turnover first exceeds the taxable quantum.
(3) Every dealer who has become liable to pay tax under this Regulation shall continue to be so liable until the expiry of three consecutive years, during each of which his gross turnover has failed to exceed the taxable quantum and such further period after the date of such expiry as may be prescribed, and on the expiry of this latter period his liability to pay tax shall cease.
(4) Every dealer whose liability to pay tax under this Regulation has ceased under the provisions of sub-section (3), shall, if his gfoss turnover calculated from the commencement of any year again exceeds the taxable quantum at any time within such year, be liable to pay such tax on the expiry of two months from the date on which such gross turnover again first exceeds, the taxable quantum on all sales effected after such expiry:
Provided that a non-resident dealer or a casual trader shall be liable to pay tax on sales effected after the date on which his gross turnover first exceeds the, taxable quantum.
(5) In this Regulation, the expression "taxable quantum" means,—
(a) in relation to any dealer who imports or brings for sale any goods into Dadra and Nagar Haveli, or to whom any goods are despatched from any place outside Dadra and Nagar Haveli, for sale or who manufactures or produces any goods for sale, and the value of goods imported or brought, or manufactured, or produced by him or despatched to him, during the year is not less than Rs. 1500 (Rupees one thousand five hundred)—ten thousand rupees;
(b) in relation to any dealer who imports or brings for sale any goads into Dadra and Nagar Haveli or to whom any goods for sale are despatched from any place outside Dadra and Nagar Haveli, or who manufactures or produces any goods for sale, and the value of goods imported or brought, or manufactured or produced by him or despatched to him, during the year is less than Rs. 1500 (Rupees one thousand five hundred)—twenty thousand rupees;
(e) in relation to a non-resident dealer who has no place of business in Dadra and Nagar Haveli but who sells goods therein and a casual trader—one thousand five hundred rupees;
(d) in relation to any other dealer—thirty thousand rupees:
Provided that if the Administrator is of opinion that having regard to the difficulty in maintaining accounts or for other sufficient cause the taxable quantum in respect of any class of dealers falling under clause
(a), clause (b), or clause (c) should be increased, the Administrator may, by notification in the Official Gazette, fix in respect of such class of dealers such taxable quantum, not exceeding thirty thousand rupees, AS may be specified in the notification.
124 T H E GAZETTE OF INDIA EXTRAORDINARY [PAHT II—
5. Any dealer whose certificate of registration granted under section 12, section 13, section 14 or section 15 has been cancelled shall, if his gross turnover calculated from the commencement o[ any year or from any date within the year exceeds the taxable quantum at any time within such year, be liable to pay such tax after the expiry of one month from the date on which such turnover again first exceeds the taxable quantum on all sales, effected after such expiry, of goods imported from outside Dadra and Nagar Plavali or manufactured therein:
Provided that a non-resident dealer or a casual trader shall be liable to pay tax on all sales effected after the date on which his gross turnover again exceeds the taxable quantum.
6. Every dealer shall, notwithstanding that he is not liable to pay tax under section 4 or section 5, be liable to pay tax under this Regulation so long as he is registered under the Central Sales Tax Act, 1956, on all sales effected by him or on his behalf within Dadra and Nagar Haveli on or after the date of his liability or the date of his registration, whichever is earlier, under the said Act:
Provided that no tax shall be payable in respect of sales in any period prior to the commencement of this Regulation. :