CHAPTER – III
5. Limit of turnover under sub-section (1) of section 5 and limit of aggregate amount of purchase prices under clause (b) of sub-section (2) of section 10:
(a) For the purpose of sub-section (1) of section 5, the limit shall be rupees five lacs.
(b) For the purpose of clause (b) of sub-section (2) of section 10 the limit shall be rupees five lacs.
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