(1) Every dealer,—
(a) who buys or receives goods liable to tax under this Act and who is doing business in a local area and is registered or is liable for registration under 16[section 18] of 17[the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) ],or
(b) who brings or causes to be brought such goods into a local area or takes delivery or is entitled to take delivery of such goods, the aggregate value of which is not less than two lakhs rupees in a year, shall get himself registered under this Act in such manner, on payment of such fee and within such period as may be prescribed. The registration shall be renewed from year to year on payment of the prescribed fee until it is cancelled:
18[Provided that every dealer who is a manufacturer who brings or causes to be brought such goods into a local area for consumption or use therein, shall get himself registered under this Act, if the aggregate value of such goods brought into a local area is not less than one lakh rupees in a year.]
(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 occasional dealer;
(iii) every manager or agent of a non-resident dealer; other than a dealer dealing exclusively in the goods specified in the Schedule II, shall get himself registered irrespective of the value of such goods.
(3) No dealer who is already registered under 19[the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) ], shall be required to pay registration or renewal fee under this Act.
(4) Nothing contained in this section shall apply to any State Government or the Central Government.