All registered partnership firms, all factory owners, all shop or establishment owners(if the shop has employed on an average five employees per day during the year), all business covered under the definition of ‘dealer’ defined in the Gujarat Value Added Tax Act,2003 whose annual turnover is more than Rs.2.50 lakhs, all transport permit holders, money lenders, petrol pump owners, all limited companies, all banks, all district or state level co-op societies, estate angents, brokers, building contractors, video parlors, video libraries, member of associations registered under Forward Contract Act, members of stock exchange, other professionals, like legal consultants, solicitors, doctor, insurance agents, etc(for complete details, please see Entries 2 to 10 of schedule 1) are liable to pay tax