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REGISTRATION UNDER DVAT

VAT and Sales Tax - Started By: - CS RAHUL AGARWAL - Dated:- 29-5-2016 Last Replied Date:- 30-5-2016 - Dear Experts,An assessee in delhi having nil turnover in intra state and inter state, who imports goods to india and without entering such goods in delhi are sold to outside india directly from the port where such goods are imported. Billing and execution of order is done from delhi. In that case whether such dealer is required to be registered with DVAT ? Will they be dealer as per DVAT? S. 5 .....

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e (j) to Section 2 of DVAT defines the term Dealer as under: (j) dealer means any person who, for the purposes of or consequential to his engagement in or in connection with or incidental to or in the course of his business, buys or sells goods in Delhi directly or otherwise, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration and includes………………….. The assessee in our case neither has any purcha .....

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