https://www.taxtmi.com/caselaws?id=255746 A transporting agency operating within Kerala was not liable to registration under the Kerala Value Added Tax Act, 2003 because the statutory definition of dealer did not expressly cover transporters and the registration provisions did not extend to them. Section 52 required such agencies to file returns and produce books and records, but it did not create a separate registration obligation. The circular directing registration exceeded the Commissioner's powers, as the Act contained no express legislative basis for imposing that requirement on transporting agencies. The impugned circular was therefore liable to be set aside. en-us Fri, 01 Aug 2014 00:00:00 +0530 Fri, 16 Oct 2015 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255746 A transporting agency operating within Kerala was not liable to registration under the Kerala Value Added Tax Act, 2003 because the statutory definition of dealer did not expressly cover transporters and the registration provisions did not extend to them. Section 52 required such agencies to file returns and produce books and records, but it did not create a separate registration obligation. The circular directing registration exceeded the Commissioner's powers, as the Act contained no express legislative basis for imposing that requirement on transporting agencies. The impugned circular was therefore liable to be set aside. Case-Laws VAT and Sales Tax Fri, 01 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255746