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WHETHER A DEEMED UNIVERSITY IS REQUIRED OBLIGATORY REGISTRATION UNDER RAJASTHAN VAT ACT, 2003?

WHETHER A DEEMED UNIVERSITY IS REQUIRED OBLIGATORY REGISTRATION UNDER RAJASTHAN VAT ACT, 2003? - Value Added Tax - VAT and CST - By: - RENGARAJ R.K - Dated:- 17-4-2015 - Introduction: VAT Registration under the respective State VAT Act is mandatory for any dealer to carry on any trade or commerce or business in the state after crossing the threshold limit available in the respective section of the State VAT Act. A question arises whether an educational institution or a trust registered under 12A .....

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tion, it cannot be said to be a dealer and once this Court comes to the conclusion that the assessee does not carry on any business and is not a dealer then it is not required to get itself registered under the provisions of Rajasthan VAT Act, 2003. Background of the case: Banasthali Vidyapith is a renowned institution imparting education primarily to female students and is claimed to be not carrying on any trade, commerce or business but only carrying on the activity of imparting education. The .....

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the same, it sold prospectus to the prospective students who wanted to seek admission in the institution. It has been claimed by the Revenue that providing material namely; cement, iron and steel to the contractors and reducing the value of the same from the contract amount as also selling of the prospectus to the students is sale liable to RVAT under Entry 104 and despite of the assessee-institution being a dealer, liable to get registered under RVAT, prospectus cannot be termed as a book . Ac .....

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n further appeal, Rajasthan Tax Board concluded that the assessee cannot be said to be a dealer under Section 2(11) as it does not carry on any business. Relevant Provisions: Sec11. REGISTRATION OF DEALERS (1) Every dealer liable to pay tax undersub-section (1) or (5) of section 3 shall get himself registered by submitting an application to the authority competent to grant registration, in such form and in such manner and within such time as may be prescribed. (2)The authority competent to grant .....

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f commencement of this Act, provided he has submitted such information as has been required by the Commissioner under the repealed Act by notification in the Official Gazette. (6)When a dealer, who is liable to get registration, does not make application under sub-section (1), the authority competent to grant registration, after affording an opportunity of being heard to such dealer, shall grant him a certificate of registration from the date he becomes liable to pay tax under this Act and such .....

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n within sixty days from the commencement of this Act, as to which of the registrations shall be treated registration under this Act and which of the registration certificate may be converted into branch certificates. If the dealer fails to do so, the Commissioner or any officer authorised by him for this purpose, shall declare one such registration to be the registration under this Act and shall issue branch certificate in lieu of remaining registration certificates. (9)Notwithstanding anything .....

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manufacture, adventure or concern is carried on with a motive to make gain or profit, and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern;or (iii) any transaction in connection with or incidental to or ancillary to such trade, commerce, manufacture, adventure or concern; or (iv) any transaction in connection with or incidental or ancillary to the commencement or closure of such business; or (v) any occasional transaction in the nature of suc .....

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tor, broker, commission agent, del credere agent or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing any goods belonging to any principal whether disclosed or not; (ii) an auctioneer, who sells or auctions goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal .....

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ly or otherwise, whether for cash or deferred payment or for commission, remuneration or other valuable consideration; and (vii) any trading, commercial or financial establishment including a bank, an insurance company, a transport company and the like which, whether or not in the course of its business, buys, sells, supplies or distributes goods, directly or otherwise, whether for cash or deferred payment, commission, remuneration or other valuable consideration; Explanation- A person, who sell .....

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siness or a trade or commerce or manufacture and the predominant and main activity is that of imparting education, it cannot be said to be a dealer and once this Court comes to the conclusion that the assessee does not carry on any business and is not a dealer then it is not required to get itself registered under the provisions of RVAT Act and therefore, Tax Board was right in coming to the conclusion that the assessee was not required to be granted Obligatory Registration under Section 11 of t .....

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for students and University to get the forms printed for a price and not more than that and thus the University was not a 'dealer' within the meaning of Section 2(h) of the U.P. Value Added Tax Act and, its activities of printing and selling of admission forms to the students did not amount to business within the meaning of Section 2(e) of the Act. Uttarakhand High Court in the case of Scholars Home Senior Secondary School Vs. State of Uttarakhand and another considering a case of suppl .....

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of Trustees of the Port of Madras in paras 15- 16 has stated: The word business is wider than the words trade, commerce or manufacture etc. The word business though extensively used is a word of indefinite import. In taxing statutes, it is normally used in the sense of an occupation, a profession which occupies time, attention and labour of a person, normally with a profit motive and there must be a course of dealings, either actually continued or contemplated to be continued with a profit motiv .....

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