- Notwithstanding anything contained in section 4, the following classes of dealers shall be liable for registration under this Act, irrespective of their quantum of total turnover:-

(i) every casual trader;

(ii) every dealer importing goods in the course of business from outside the territory of India to the Union Territory for sale;

(iii) every dealer exporting goods from the Union Territory to outside the territory of India;

(iv) every dealer registered or liable to be registered under the Central Sales Tax Act, 1956, (Central Act 74 of 1956.);

(v) every dealer residing outside the Union Territory, but carrying on business in the Union Territory and the agent of such non-resident dealer;

(vi) every commission agent, broker, del-credere 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;

(vii) every dealer in Indian Made Foreign Liquor including beer; and

(viii) every dealer in Bullion and Specie.