(1) Every dealer whose total turnover in any year is not less than one lakh rupees shall, and any other dealer may, get himself registered under this Act.

(3) Notwithstanding anything contained in sub-section (1)

(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 species or in jewellery of gold, silver or platinum group of metals;

(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.

(5) Notwithstanding anything contained in the foregoing Sub-sections, an authorized retailer or wholesale distributor dealing exclusively in palmoline and rationed 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.