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VAT - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Scope of the term 'Dealer' - Constitutional validity of the ...

VAT and Sales Tax

December 16, 2023

Scope of the term 'Dealer' - Constitutional validity of the definition of the term ‘dealer’ - The contention that the petitioner is not liable to pay any tax on sale of goods on the ground that there is no value addition, is insubstantial. The petitioner’s challenge to the constitutional validity of the definition of the ‘dealer’ is founded on ex facie erroneous premise. The same is, accordingly, rejected. - HC

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