Amendment of Section 22

In Section 22 of the principal Act,-

1. (a) in sub-section (l), after the proviso, the following shall be inserted, namely.- " provided further that where such person makes taxable lupplies of goods or seryices or both from a special catesorv State in respect of which th" C"*.uf H;;;ff-;l1 .nh?r::9 the aggregate tumover referred to in the nrr, p."riri, he shall be liable to be registered if his aggregate tumover in a financial year exceeds the amount "qui*i.n, to such enhanced turnover."
2. (b) in the Expranation, in crause (iii), after the words ,.constitution,, the word^s "except the Staie or lurnr, and Kashmir,,, and States of Arunachal .llud"rf, Ar;, Himachal pradesh, Meghalaya, Sikkim and Uttarakhana,, ,-t aI be inserred.,"