Registration of dealers

1[4. Registration of dealers.-

1. (1) Every dealer,-
   • (a) who buys or receives goods liable to tax under this Act and who is doing business in a local area and 2[is registered or is liable for registration under section 10 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) 3[or section 22 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004)]3]2 or
   • (b) who brings or causes to be brought such goods into a local area or takes delivery or is entitled to take delivery of such goods, the aggregate value of which is not less than 1[two lakhs]1 rupees in a year. shall get himself registered under this Act in such manner on payment of such fee and within such period as may be prescribed. The registration shall be renewed from year to year on payment of the prescribed fee until it is cancelled. 1[ Provided that every manufacturer who buys or causes to be brought any goods into a local area or every dealer who brings or causes to be brought any goods into the State, shall get himself registered under this Act, if the aggregate value of such goods brought into a local area or into the State, as the case may be, is not less than one lakh rupees in a year.]1
2. (2) Notwithstanding anything contained in sub-section (1),-
   • (i) every dealer undertaking execution of works contract involving the use or consumption of goods entering into a local area;
   • (ii) every non-resident dealer ;
   • (iii) every occasional dealer ;
   • (iv) every manager or agent or a non-resident dealer ; other than a dealer dealing exclusively in the goods specified in the schedule, shall get himself registered irrespective of the value of such goods;
3. (3) No dealer who is already registered under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) 1[or the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004)]1, shall be required to pay registration or renewal fee under this Act.
4. (4) Nothing contained in this section shall apply to any State Government or the Central Government.]1 CHAPTER IIA [NO TITLE]