Category of Dealer              
Turnover of taxable good purchase or sold

Rs. 1,00,000
Rs. 10,000

Other than Importer
Rs. 10,00,000*
Rs. 10,000

Here importer means the dealer who purchases the good outside the state of Maharashtra. The turnover limit of Rs. 1 lac or Rs. 10 lacs is including turnover of all sales whether taxable or tax free.  However turnover limit of Rs. 10,000 is in respect of taxable goods whether purchase or sold.