Taxable Quantum. Section 3
(1). In relation to a dealer who resides outside the State but delivers for sale in the State, supplies or distributes in the State, any goods other than those specified in Schedule B, the taxable quantum shall be nil.
(2). In relation to a dealer in whose case taxable quantum as specified in sub-section (2) of section 3 of the Act or in the foregoing sub-rule is not nil, the taxable quantum shall be five lakh rupees and he shall be liable to pay tax on and from the day following the day his gross turnover in any year first exceeds the taxable quantum.