1 [10. Registration of dealers, commission agents,etc
(1) Every dealer whose total turnover in any year is not less than 2 [two lakh] rupees shall, and any other dealer may, get himself registered under this Act:
3 [Provided that every 4 [x x x] manufacturer, 5 [x x x] or dealer who brings any goods into the State or to whom any goods are despatched from any place outside the State shall get himself registered under this Act, if his total turnover is not less than one lakh rupees in any year;]
(2) Not withstanding anything contained in sub-section (1),--
(i) every casual trader 6 [x x x];
(ii) every dealer registered under 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; 7 [(iii-a) every dealer in liquor and/or beer and every dealer in jewellery;]
(iv) every manager or 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.
8 [(3) Every miller whether he is a dealer or not shall get himself registered under this Act.]
9 [(4) Nothing contained in this section shall apply to any State Government or the Central Government] 3 [or a statutory body or a local authority except when they buy, sell, supply or distribute goods directly or otherwise for cash or deferred payment or for commission or remuneration or other valuable consideration in the course of business.]
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1. Substituted by Act 9 of 1964 w.e.f. 1.4.1964.
2. Substituted by Act 4 of 1992 w.e.f. 1.10.1991
3. Inserted by Act 4 of 1992 w.e.f. 1.4.1992.
4. Omitted by Act 6 of 1995 w.e.f. 1.4.1995.
5. Omitted by Act 7 of 1997 w.e.f. 1.4.1997.
6. Omitted by Act 8 of 1984 w.e.f. 1.4.1984.
7. Inserted by Act 7 of 1997 w.e.f. 1.4.1997.
8. Inserted by Act 9 of 1970 w.e.f. 1.4.1970.
9. Inserted by Act 23 of 1983 w.e.f. 1.4.1976.