11. Turnover Tax :-

A dealer opting to pay turnover tax under Section 25 shall be entitled to avail benefit of turnover tax subject to the following conditions and restrictions namely:

(a) He shall file returns in Form VAT -12 ;

(b) He shall maintain due account of purchases and sales in the sale and purchase register;

(c) He shall not collect any sum by way of tax on the sale of goods till the time his liability to pay turnover Tax exists;

(d) He shall not have any goods in stock brought from outside the State on the date he opts to pay turnover tax and shall not sell any goods brought from outside the State after such date;

(e) He shall not be a dealer who has claimed tax rebate on stock in hand under Section 96 of the Act as on the date of commencement of the Act ;

(f) He shall not be a dealer who has withdrawn his option to pay turnover tax;

(g) Has paid tax under Section 12 for a period of less than twelve months or he was not registered under the Act during the preceding period of twelve months ;

(h) He shall not be a casual dealer or a dealer who is registered voluntarily under Section 28.