Notwithstanding anything contained in this Act, dealers who were liable to take registration under this Act, but had not taken registration, may voluntarily take registration between 1st April, 2013 and 30th September, 2013 and such dealers shall not be liable to tax or penalties with respect to the transactions prior to 1st April, 2013:

Provided that this section shall not be applicable to the transactions of dealers who were,



(a) importers;

(b) works contractors;

(c) manufacturers, but excluding dealers coming under sub-clause (i) of clause (c) of section 8; and

(d) dealers against whom penal proceedings were initiated for non-registration and non-payment of tax under this Act, before 1st April, 2013:

Provided further that hospitals run by charitable institutions which avail exemption under the Income Tax Act, 1961 (Central Act 43 of 1961) and purchasing medicines from compounded dealer after paying tax under clause (e) of section 8 shall be exempted from tax on their sale of such medicines and on the sale of laboratory store items and consumables, to their patients

Provided also that, with regard to such hospitals which were liable to take registration under this Act, but had not taken registration till 31st March, 2013 shall get itself registered on or before 30th June, 2013 to avail the concessions as per the foregoing proviso for the period from 1st April, 2005 to 31st March, 2013.