REGISTRATION UNDER DVAT

[CS RAHUL AGARWAL]

Dear Experts,

An assessee in delhi having nil turnover in intra state and inter state, who imports goods to india and without entering such goods in delhi are sold to outside india directly from the port where such goods are imported. Billing and execution of order is done from delhi. In that case whether such dealer is required to be registered with DVAT ? Will they be dealer as per DVAT? S. 5 of cst which applies to this case, still such assessee needs to be registered with local tax authority?

AI Summary

Registration under DVAT: territorial nexus of billing and order execution may trigger registration despite direct export.
Whether a person importing goods and exporting them directly from the port, while billing and executing orders from Delhi, must register under DVAT. One position asserts mandatory registration even for nil turnover and exempted goods; another contends the assessee lacks purchases or sales within Delhi and thus is not a dealer under Clause (j) to Section 2 of DVAT, though the statutory term's breadth (including the word "otherwise") may capture such activities depending on territorial nexus.