https://www.taxtmi.com/forum/issue?id=110422 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. en-us Sun, 29 May 2016 10:01:09 +0530 Thu, 23 Jan 2025 15:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110422 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. Discussion-Forum VAT / Sales Tax Sun, 29 May 2016 10:01:09 +0530 https://www.taxtmi.com/forum/issue?id=110422