2014 (11) TMI 1089

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..... 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 t .....

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..... alidity of Exts.P6 and P7 and also whether the respondent was liable to take out registration under Section 15 of the KVAT Act. According to the respondent, they were not liable to take out registration under Section 15 for the reason that they do not come within the expression dealer as defined in Section 2(xv) of the KVAT Act. This contention has been accepted by the learned single Judge and i .....

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..... y way of or as part of any service, any goods directly or otherwise, whether for cash or for deferred payment, or for commission, renumeration or other valuable consideration not being an agriculturist. Thereafter, by clauses (a) to (d), various categories of dealers have been included. In our considered view, none of these categories mentioned in Section 2(xv) include a transporting agent like th .....

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