Section 17(5) in The Andhra Pradesh Value Added Tax Act, 2005
(5)Notwithstanding anything contained in sub-sections (2), (3) and (4), the following classes of dealers shall be liable to be registered as VAT dealers irrespective of their taxable turnover namely,-(a)every dealer importing goods in the course of business from outside the territory of India;(b)every dealer registered or liable to be registered under the Central Sales Tax Act, 1956 (Central Act 74 of 1956), or any dealer making purchases or sales in the course of inter-state trade or commerce or dispatches any goods to a place outside the State otherwise than by way of sale;(c)every dealer residing outside the State but carrying on business within the State and not having any permanent place of business;(d)every dealer liable to pay tax on goods listed in Schedule VI.(e)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 or principals.] [Substituted for 'on behalf of any non resident principal' by Act 28 of 2008 w.e.f. 24-9-2008.] [except the agent, selling agricultural produce on behalf of agriculturist principals.] [Added by Act No. 21 of 2011, w.e.f. 24-9-2008.](f)every dealer availing sales tax deferment or sales tax holiday;(g)every dealer executing any works contract exceeding [Rs.7,50,000/- (Rupees seven lakhs and fifty thousand only)] [Substituted for 'Rs. 5,00,000/-' by Act 13 of 2012, w.e.f. 20-4-2012.] for the Government or local authority or every dealer opting to pay tax by way of composition on works contract.(h)[ every dealer liable to pay tax under sub-section (9) of Section 4 of the Act.] [Added by Act 10 of 2006, w.e.f. 1-12-2005.](i)[every dealer opting to pay tax under sub-section (8A) of Section 4.] [Added by Act No. 4 of 2009, w.e.f. 1-5-2009.]
