(1) Subject to other provisions of this Act, every dealer who has been liable immediately before the appointed day to pay tax under the Assam General Sales Tax Act, 1993 (Assam Act XII of 1993), shall, with effect from the appointed day for the purpose of this section, be liable to pay tax in accordance with the provisions of this Act.

(2) Subject to other provisions of this Act, every dealer to whom sub-section (1) does not apply, and whose turnover of sales or purchases calculated from the commencement of any year after the appointed day first exceeds the taxable quantum within such year, shall, with effect from the date immediately following the day on which his turnover exceeds the taxable quantum, be liable to pay tax in accordance with the provisions of this Act.

(3) A dealer registered under the Central Sales Tax Act, 1956 (Central Act 74 of 1956), who is not liable to pay tax under sub-section (1) or sub-section (2), shall nevertheless be liable to pay tax on his sale, made inside the State, of any goods in respect of which he has furnished a declaration under sub-section (4) of section 8 of the said Act, or on the sale of any goods in the manufacture of which such goods have been used and every such dealer who is liable to pay tax shall be deemed to be a registered dealer.

(4) Every dealer who has become liable to pay tax under this Act shall continue to be so liable until the expiry of three years during which his gross turnover has failed to exceed the taxable quantum and on the expiry of this period his liability to pay tax under this Act shall cease.

(5) Every dealer who has ceased to be liable to pay tax under sub-section (4) shall be again liable to pay tax with effect from the first day of April of the year during which his gross turnover again exceeds the taxable quantum.

(6) For the purposes of this Act, "taxable quantum" means in relation to any dealer who,-

(a) is an importer or a casual dealer or a contractor or a lessor or a non-resident dealer or an agent of a non-resident dealer or is liable to pay tax at the point of purchase or has more than one place of business in the State - NIL;

(b) is engaged in any business other than those specified in clause (a) - Rs.2,00,000/-.

Provided the Government may, by notification in the Official Gazette, vary the limit of the taxable quantum, from time to time.

(7) For the purpose of calculating gross turnover to determine the liability to pay tax under this Act,-

(a) except as otherwise expressly provided, the turnover of all the sales or the purchases, as the case may be, effected by a dealer shall be taken into account whether such sales or purchases are taxable under this Act or not; and

(b) the turnover shall include all sales or purchases made by a dealer on his own account and also on behalf of principals whether disclosed or not.

(8) Where, by any order passed under this Act, it is found that any person registered as a dealer ought not to have been so registered, then, notwithstanding anything contained in this Act, such person shall be liable to pay tax for the period commencing with the date of his registration and ending with the date of such order, as if he were a dealer.