Registration of dealers
(1) (a) Every dealer, *who purchases goods within the state and effects sale of those goods within the state and whose total turnover in any year is not less than ten lakhs of rupees and every other dealer whose total turnover in a year is not less than five lakhs of rupees shall, and
(b) any other dealer or person intending to commence business may, get himself registered under this Act.
(2) Where a person intending to commence business is a minor or where a minor inherits an existing business or succeeds a dealer, the certificate of registration shall be issued in the name of any guardian, trustee or agent of the minor carrying on business on behalf of and for the benefit of such minor.
(3) Notwithstanding anything contained in sub-section (1),–
(a) every casual trader;
(b) every dealer in bullion, gold, silver and platinum jewellery including articles thereof and worn-out or beaten jewellery and precious stones;
(c) every dealer registered under subsection (3) of section 7 of the Central Sales Tax Act, 1956;
(d) every dealer residing outside the State, but carrying on business in the State;
(e) every agent of a non-resident dealer;
(f) every factor, broker, commission agent or arhati, del credere agent or auctioneer or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore or not, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal, or through whom the goods are bought, sold, supplied or distributed; and
(g) every dealer who in the course of his business obtains or brings goods from outside the State or effect export of goods out of the territory of India shall get himself registered under this Act, irrespective of the quantum of his turnover in such goods.
(4) Where a registered dealer –
(a) dies, or
(b) transfers or otherwise disposes of his business, in whole or in part, or
(c) effects any change in the ownership of his business, in consequence of which he is succeeded in the business, or part thereof, by any other person, such successor in business shall, unless he already holds a certificate of registration get himself registered under this Act.
(5) The Government may, from time to time, by notification —
(a) exempt from the operation of subsection (1), or sub-section (3), or sub-section (4) any specified class of dealers or dealers in any specified goods or class of goods;
(b) enhance the total turnover limit specified in sub-section (1) for the registration of any specified class of dealers or dealers in any specified goods or class of goods.
(6) Any exemption under clause (a) and any enhancement of the total turnover limit under clause (b) of sub-section (5) —
(a) may extend to the whole State or to any specified area or areas therein;
(b) may be subject to such restrictions and conditions as may be specified in the notification.
(7) The Government may, by notification, cancel or vary any notification issued under sub-section (5).
(8) Nothing contained in this section shall apply to any State Government or Central Government.