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2014 (11) TMI 1089 - KERALA HIGH COURTValidity of Exts.P6 and P7 - transporting agency - dealer - Section 2(xv) of the KVAT Act - whether the respondent was liable to take out registration under Section 15 of the KVAT Act? Held that: - Section 15 of the KVAT Act provides that every dealer whose total turnover in any year is not less than ten lakhs shall, and any other dealer may, get himself registered under the Act. Liability under Section 15 to take out registration is that of a dealer. By clauses (a) to (d), various categories of dealers have been included in the definition of dealer - none of these categories mentioned in Section 2(xv) include a transporting agent like the respondent. Transporting agent outside the purview of definition of dealer, not liable to take registration under section 15 of the KVAT Act - Exts.P6 and P7 are illegal - appeal dismissed - decided against appellant.
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