unregistered dealer

[Asked by Guest]

how to interpret the word "otherwise" in TNVAT.?

whether purchase from unregistered dealer attracts purchase tax ?

[DR.MARIAPPAN GOVINDARAJAN]

The term 'otherwise' is interpreted according to the construction of the statute. In which section of the Act you are referring this term?

AI Summary

Statutory construction of "otherwise" in VAT determines whether purchases from unregistered dealers attract purchase tax.
Interpretation of the word "otherwise" in TNVAT requires statutory construction from the relevant provision; the attendant practical question is whether purchases from an unregistered dealer attract purchase tax. The available reply seeks the specific section reference before construing the term and addressing the purchase-tax consequence.