(a) For the purpose of sub-section (1) of section 5, the limit shall be rupees five lacs.

(b) For the purpose of sub-section (2) of section 5, the limit shell be,-

(i) rupees five lacs, in case of a dealer who imports goods into the state

(ii) rupees ten lacs, in case of a dealer not covered by sub-clause (i) above.

(c) For the purpose of clause (b) of sub-section (2) of section 10 the limit shall be rupees ten lacs.