Provided that a dealer exclusively dealing in goods mentioned in the First Schedule shall not be liable for registration.

Compulsory registration Notwithstanding anything contained in section 4, the following classes of dealers shall be liable for registration under this Act, irrespective of their quantum of total turnover:—

1. (i) every casual trader;
2. (ii) every dealer importing goods in the course of business from outside the territory of India to the Union Territory for sale;
3. (iii) every dealer exporting goods from the Union Territory to outside the territory of India;
4. (iv) every dealer registered or liable to be registered under the Central Sales Tax Act, 1956;
5. (v) every dealer residing outside the Union Territory, but carrying on business in the Union Territory and the agent of such non-resident dealer;
6. (vi) 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;
7. (vii) every dealer in Indian Made Foreign Liquor including beer; and
8. (viii) every dealer in Bullion and Specie.