Section 4 in Karnataka Tax on Entry of Goods Act, 1979
4. Registration of dealers.
(1)Every dealer,-(a)who buys or receives goods liable to tax under this Act and who is doing business in a local area and is registered or is liable for registration under section 10 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) or section 22 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004) or(b)who brings or causes to be brought such goods into a local area or takes delivery or is entitled to take delivery of such goods, the aggregate value of which is not less than [five lakh rupees] [Substituted by Act 27 of 2013 w.e.f. 1.4.2013] rupees in a year.shall get himself registered under this Act in such manner on payment of such fee and within such period as may be prescribed. The registration shall be renewed from year to year on payment of the prescribed fee until it is cancelled.[Provided that every manufacturer who buys or causes to be brought any goods into a local area or every dealer who brings or causes to be brought any goods into the State, shall get himself registered under this Act, if the aggregate value of such goods brought into a local area or into the State, as the case may be, is not less than one lakh rupees in a year.] [Inserted by Act 6 of 1995 w.e.f. 1-4-1995]["Provided further that the Commissioner may notify the website in which an application shall be made electronically.] [Inserted by Act 15 of 2011 w.e.f. 1.4.2011](2)Notwithstanding anything contained in sub-section (1),-(i)every dealer undertaking execution of works contract involving the use or consumption of goods entering into a local area;(ii)every non-resident dealer ;(iii)every occasional dealer ;(iv)every manager or agent or a non-resident dealer ; other than a dealer dealing exclusively in the goods specified in the schedule, shall get himself registered irrespective of the value of such goods;(3)No dealer who is already registered under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) [or the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004)] [Inserted by Act 11 of 2005 w.e.f. 1-4-2005], shall be required to pay registration or renewal fee under this Act.(4)Nothing contained in this section shall apply to any State Government or the Central Government.][Chapter IIA] [Chapter IIA Sections 4A to 4E inserted by Act 45 of 1994 w.e.f. 1-4-1995] 4A. Definitions.- In this Chapter, unless the context otherwise requires,-(a)"accessories" means air-conditioners, music system and any other articles fitted to a motor vehicle and which are not included in the original invoices ;(b)"entry of motor vehicle into a local area from outside the State" with all its grammatical variations and cognate expressions, means entry of motor vehicle into a local area from any place outside the State for use or sale therein;(c)"importer" means a person who brings a motor into a local area from any place outside the State for use or sale therein and who owns the vehicle at the time of its entry into a local area;(d)"motor vehicle" means a motor vehicle as defined in clause (28) of section 2 of the Motor Vehicles Act, 1988 ;(e)"person" includes any company or association or body of individuals whether incorporated or not and also a Hindu Undivided family, a firm, a society, a club, an individual, the Central Government or the Government of any other State, Union Territory, or a local Authority ;(f)"purchase value" means the value of motor vehicle as ascertained from the invoice and includes the value of accessories fitted to the vehicle, insurance, excise duty, countervailing duties, sales tax, transport fee, freight charges and all other charges incidently levied on the purchase of a motor vehicle :Provided that, where purchase value of a motor vehicle is not ascertainable on account of non-availability or non-production of invoice or when the invoice produced is proved to be false or if the motor vehicle is acquired or obtained otherwise than by way of purchase, then the purchase value shall be at the value or price of being sold in open market ;(g)"State" means the State of Karnataka.
