Amendment of section 61 of Mah IX of 2005

In section 61 of the Value Added Tax Act,—

1. (1) in sub-section (1),—
   • (i) in clause (a), the following clause shall be substituted, namely:— "(a) if the,—
   • (i) aggregate of his turnover of sales and the value of goods transferred to any other place of his business or of his agent or principal, situated outside the State, not by reason of sale, or
   • (ii) turnover of purchases, exceeds rupees one crore in any year;";
   • (ii) clause
   • (b) shall be deleted;
2. (2) in sub-section (2), the proviso shall be deleted.