https://www.taxtmi.com/caselaws?id=186351 A transporting agent is not a "dealer" under the KVAT Act merely because it carries on transport activities, since the statutory definition in Section 2(xv) is confined to specified business categories. Registration under Section 15 is mandatory only for a dealer whose turnover crosses the prescribed limit, and that obligation does not extend to a transporting agency outside the definition. The practical effect is that a transporting agent is not liable to obtain registration under the KVAT Act on the basis of transport activity alone. en-us Wed, 26 Nov 2014 00:00:00 +0530 Thu, 15 Sep 2016 08:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186351 A transporting agent is not a "dealer" under the KVAT Act merely because it carries on transport activities, since the statutory definition in Section 2(xv) is confined to specified business categories. Registration under Section 15 is mandatory only for a dealer whose turnover crosses the prescribed limit, and that obligation does not extend to a transporting agency outside the definition. The practical effect is that a transporting agent is not liable to obtain registration under the KVAT Act on the basis of transport activity alone. Case-Laws VAT and Sales Tax Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186351