The following categories of cases, from the cases under sub-rule (1) of rule 64 may be taken up for scrutiny :-

(i) gross turnover exceeding one hundred and fifty lakh rupees in a year;

(ii) claim of input tax credit exceeding eight lakhs rupees in a year;

(iii) claim of refund exceeding five lakhs rupees in a year;

(iii-a) Dealers engaged in execution of works contracts and claiming refund, except 'C' & 'D' class contractors;

(iv) Omitted w.e.f 14th August, 2012;

(v) cases of industrial units availing any concession under sub-section (5) of section 62;

(vi) Omitted w.e.f 14th August, 2012;

(vii) Omitted w.e.f 14th August, 2012;

(viii) Omitted w.e.f 14th August, 2012;

(ix) Cases based on definite intelligence about evasion of tax and mismatches reflecting tax evasion, thrown up by the IT software being used by the Department;

(x) cases selected at random by the Commissioner;

(xi) Omitted w.e.f 14th August, 2012; and

(xii) cases in which the dealer fails to complete the return(s) in material particulars or fails to correct the same after being given an opportunity to do so within maximum period of fifteen days from the date of notice.