Scope of term "or otherwise" within the definition of "dealer" - ...

VAT and Sales Tax

August 30, 2019

Scope of term "or otherwise" within the definition of "dealer" - Writ petitioner is carrying on business as a dealer not directly, but otherwise, even on an extreme demurrer, even if the expression 'or otherwise' is to be given a restricted meaning, it will still cover writ petitioner's vendor. - The writ petitioner's vendor qualifies as a 'dealer' within the meaning of Section 2(n)

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Scope of term "or otherwise" within the definition of "dealer" - ...

VAT and Sales Tax

August 30, 2019

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