https://www.taxtmi.com/article/detailed?id=6220 Whether an educational institution must obtain obligatory registration under the Rajasthan VAT Act depends on whether imparting education is the predominant activity and whether incidental transactions (like prospectus sales or supplying materials) evidence an independent commercial intent. The Act's definitions of business and dealer require continuity, regularity or profit motive for incidental acts to trigger registration; absent proof of such independent commercial intention by the revenue, incidental sales ancillary to education do not convert the institution into a dealer under Section 11. en-us Fri, 17 Apr 2015 11:27:21 +0530 Fri, 17 Apr 2015 11:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6220 Whether an educational institution must obtain obligatory registration under the Rajasthan VAT Act depends on whether imparting education is the predominant activity and whether incidental transactions (like prospectus sales or supplying materials) evidence an independent commercial intent. The Act's definitions of business and dealer require continuity, regularity or profit motive for incidental acts to trigger registration; absent proof of such independent commercial intention by the revenue, incidental sales ancillary to education do not convert the institution into a dealer under Section 11. Articles Value Added Tax - VAT and CST Fri, 17 Apr 2015 11:27:21 +0530 https://www.taxtmi.com/article/detailed?id=6220