Mandatory and voluntary registration

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.... preceding the commencement of this Act exceeded the taxable quantum; or       (b)  the dealer's turnover in the current year exceeds the taxable quantum; or       (c)  the dealer is liable to pay tax, or is registered or required to be registered under Central Sales Tax Act, 1956 (74 of 1956): Provided that a dealer dealing excl....

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....p;    (a)  sales of capital assets;       (b)  sales made in the course of winding up the dealer's activities; and       (c)  sales made as part of the permanent diminution of the dealer's activities. (4)  Any person who is not required by sub-section (1) to be registered but who - (a)  is a deale....