Registration of dealers

(1) Every dealer whose total turnover in any year is not less than seven thousand five hundred rupees shall, and any other dealer may, get himself registered under this Act. (2) Notwithstanding anything contained in sub-section (1), every dealer carrying on business in all or any of the goods mentioned in the First and the Second Schedules whose total turnover in respect of those goods in any year is not less than two thousand five hundred rupees shall get himself registered. (3) Notwithstanding anything contained in sub-section (1) or sub-section (2),-(i) every casual trader; (ii) every dealer registered under sub-section (3) of section 7 of the Central Sales tax Act, 1956 (Central Act 74 of 1956); (iii) every dealer residing outside the State, but carrying on business in the State; (iv) every agent of a non-resident dealer; and (v) every commission agent, broker, del credere agent, auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal, shall get himself registered under this Act, irrespective of the quantum of his total turnover in such goods. (4) Nothing contained in this section shall apply to any State Government, the Central Government or any local authority.