unregistered dealer

[Guest]

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

whether purchase from unregistered dealer attracts purchase tax ?

AI Summary

Clarification Sought on Interpretation of 'Otherwise' in TNVAT Act and Tax Implications for Unregistered Dealer Purchases A participant inquired about the interpretation of the term 'otherwise' in the Tamil Nadu Value Added Tax (TNVAT) and whether purchases from an unregistered dealer are subject to purchase tax. The response highlighted that the interpretation of 'otherwise' depends on the specific context and construction of the statute, and sought clarification on the relevant section of the Act being referenced.