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VAT - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Whether a University/Institution, whose dominant activity or the ...


Universities Supplying Materials for Civil Work Not Classified as Dealers Under VAT Regulations.

April 11, 2015

Case Laws     VAT and Sales Tax     HC

Whether a University/Institution, whose dominant activity or the main activity is imparting education to the students merely, by providing cement, iron and steel by it to its contractors for execution of civil work and providing prospectus to the prospective students by it, can be said to be a business activity or otherwise and could the institution be a dealer - Held No - HC

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