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VAT - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

The Railway Container Contractor is required in law to get ...


Railway Container Contractors Must Register and Keep Records u/r 38(7) or Face UPVAT Dealer Classification.

February 21, 2017

Case Laws     VAT and Sales Tax     HC

The Railway Container Contractor is required in law to get itself registered and maintain records, as is clearly specified u/r 38 (7) of the Rules, and in case such records are not made available under the statutory scheme, the contractor acquires status of a dealer, so as to attract relevant provisions of the UPVAT - HC

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