https://www.taxtmi.com/caselaws?id=165989 A dealer registered only for sale and purchase of specified goods for resale cannot be treated as registered for works-contract services unless the registration expressly covers that activity. A reference to the dealer as a works contractor in an assessment order does not, by itself, confer such registration. On that footing, the assessing authority was entitled to treat the petitioner as an unregistered dealer for the turnkey installation transaction and to invoke the security and seizure provisions. The challenge to the notices and security orders therefore failed, and the writ petitions were dismissed. en-us Thu, 11 Aug 2011 00:00:00 +0530 Sat, 13 Sep 2014 22:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165989 A dealer registered only for sale and purchase of specified goods for resale cannot be treated as registered for works-contract services unless the registration expressly covers that activity. A reference to the dealer as a works contractor in an assessment order does not, by itself, confer such registration. On that footing, the assessing authority was entitled to treat the petitioner as an unregistered dealer for the turnkey installation transaction and to invoke the security and seizure provisions. The challenge to the notices and security orders therefore failed, and the writ petitions were dismissed. Case-Laws VAT and Sales Tax Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165989