Section 4(2) in Karnataka Tax on Entry of Goods Act, 1979
(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;
