Kerala
General Sales Act
Registration And
Permit
Regiastration
of dealers
(1) Every dealer whose total turnover in any year is not less than [1
lakh rupees] shall, and any other dealer may, get himself registered under this Act.
[(2) xxxx ]
(3)
Notwithstanding anything contained in Sub-section (1) [xxxx]
(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);
[(ii-a) every dealer liable to
pay tax under Section 5A;]
[(ii-b) every dealer in
bullion or specie or in jewellary of gold, silver or platinum group of metals;]
(iii) every dealer residing
outside the State, but caring 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.
[(5) Not
Withstanding anything contained in the foregoing Sub-section, an authorised retailer or
wholesale distributor dealing exclusively in palmoline and retioned articles (rice, wheat,
sugar and kerosene) under the Kerala Rationing Order, 1966, shall not be liable to get
himself registered under this Act [or a person who starts business with loans taken from
financial institutions under the self employment scheme whose total turnover does not
exceed rupees two lakhs and has no inter state sales, shall not be liable to get himself
registered under this Act for a period of two years from the date of commencement of such
business.] |
