Liability to tax under the Act Subject to the provisions of this Act, every dealer shall pay on turnover in each assessment year a tax at the rate of 3 pies a rupee : Provided that (i) the Provincial Government may, by notification in the official Gazette, reduce the rate of tax on the turnover of any dealer or class of dealers or on the turnover in respect of any goods or class of goods; (ii) a dealer whose turnover in the previous year is less than Rs. 12,000/ or such larger amount as may be prescribed shall not be liable to pay the tax under this Act for the assessment year; Section 2(c) defines a "dealer" to mean "any person or association of persons carrying on the business of buying or selling and supplying goods in the United Provinces, whether for commission, remuneration or otherwise and includes any firm or Hindu joint family and any society, club or association which sells or supplies Goods to its members but does not include any department of the Provincial Government or of the Indian Union (hereinafter called the 'Dominion Government ')".