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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