Section 13(5) in The Kerala General Sales Tax Act, 1963
(5)Notwithstanding anything contained in the foregoing subsections, an authorized retail or wholesale distributor dealing exclusively in palomino and rationed articles (rice, wheat, sugar and kerosene) under the Kerala Rationing Order, 1966, shall not be liable to get himself registered under this Act 33 or a person who starts business with loans taken from financial institutions under the self employment scheme whose total turnover does not exceed rupees two lakhs and has no interstate sales, shall not be liable to get himself registered under this Act for a period of two years from the date of commencement of such business.
