Section 12(2) in Andhra Pradesh General Sales Tax Act, 1957
(2)Notwithstanding anything contained in sub section (1) every dealer(a)carrying on business in all or any of the goods mentioned in the First, Second, Third, Fifth and sixth Schedules;(b)carrying on or executing any works contracts:(c)who transfers the right to the use of any goods for any purpose whatsoever (whether or not for a specified period) in the course of business to any other person;(d)registered under sub section (3) of section 7 of the Central Sales Tax Act, 1956;(e)residing outside the State, but carrying on business in this State;(f)every agent of non resident dealer;(g)every commission agent, broker, delcredere agent, auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying distributing or delivering the goods on behalf of any principal: shall get himself registered under this Act irrespective of the quantum of his turnover.Provided that the State Government may by notification, and for reasons to be specified therein exempt any dealer or class or dealers from registration under this section.
