https://www.taxtmi.com/caselaws?id=159425 Growers whose sale of taxable produce falls within the statutory definition of dealer may be required to register under the Tamil Nadu General Sales Tax Act, 1959. The Court treated the definition of dealer as wide enough to include occasional or casual business transactions and held that registration is intended to enable effective levy and collection of tax. It also noted that registration does not itself make every transaction taxable, but that distinction does not exempt a person from registration where the statutory definition is satisfied. Authorities may therefore insist on registration even if the ultimate taxability of individual transactions must be determined separately. en-us Mon, 12 Aug 1996 00:00:00 +0530 Mon, 25 Nov 2013 12:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159425 Growers whose sale of taxable produce falls within the statutory definition of dealer may be required to register under the Tamil Nadu General Sales Tax Act, 1959. The Court treated the definition of dealer as wide enough to include occasional or casual business transactions and held that registration is intended to enable effective levy and collection of tax. It also noted that registration does not itself make every transaction taxable, but that distinction does not exempt a person from registration where the statutory definition is satisfied. Authorities may therefore insist on registration even if the ultimate taxability of individual transactions must be determined separately. Case-Laws VAT and Sales Tax Mon, 12 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159425