Who require Professional Tax ID or who pays Professional tax ?

The condition for Paying a professional tax is very vaguely defined and what I understood it :-

According to rule for getting a registration for professional tax is :

1. you should be an employee so your employer will pay on behalf of you or
2. you should be earning from professional services requires practice such as chartered accountant, company secretary, lawyer, doctor

but I will be not providing any service involving a practice license, I will be only doing an export business as a proprietor such as

1. buying finished goods from suppliers and then adding my margin and then selling it to other countries
2. buying semi-finished goods and adding some artwork (handicraft item) and then after adding my margin selling it to other countries
3. or giving consulting services on my one (not hiring any employee), consulting could be on software development, or project management.

All above three situations do not involve any employee (I will be not hiring any employee) or do not involve any practicing license.

Some CA suggest me that You will not require Professional Tax ID or pay such tax. But still I am not sure on this? I also know it depend on ‘state’ wise but if we are not considering that faction then I want to understand “very specific answer in simple works, who actually require to Pay professional tax”

Sample answer could be :- Only employee getting salary for them their employer pays and only people practicing on practicing certificate such as CA, doctors, Lawyer. And so I will be never require even if I am running proprietorship in the state where PT exist