Section 13(3) in The Kerala General Sales Tax Act, 1963
(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 specie 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, delcredere 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.
