(1) Any dealer or person, -

(a) who intends to establish a business for the purpose of manufacturing or processing of taxable goods of value exceeding rupees one lakh per year for sale, or

(b) whose gross turnover during a period not exceeding twelve months exceeds ten thousand rupees,

may, notwithstanding that he is not liable to pay tax under section 10, apply in the prescribed form and manner to the registering authority for registration:

Provided that for the purpose of clause (b) the limit regarding the amount of gross turnover as aforesaid shall not apply in case of a company registered under the Companies Act, 1956, (1 of 1956) a Society registered under the Orissa Cooperative Societies Act, 1962 (Orissa Act 2 of 1963.) or a Department of Government:

Provided further that for the purposes of this sub-section, the dealer or person, as the case may be, shall have to furnish such evidence as may be required by the registering authority in support of his business or as the case may be, in support of his intention to establish a business for manufacturing or processing of taxable goods for sale.

(2) In respect of an application for registration under sub-section (1), the provisions of sub-sections (2), (3) and (4) of section 25 shall apply.

(3) Every dealer who has been registered on application made under this section shall, so long as his registration remains in force, be liable to pay tax under this Act.

(4) The registration of a dealer on application made under this section shall be in force for a period of not less than three complete years, unless cancelled earlier.