https://www.taxtmi.com/caselaws?id=339171 A railway container contractor falls within the definition of dealer under the U.P. Value Added Tax Act, 2008 where it fails to disclose the consignor or consignee particulars and does not maintain the prescribed records. Rule 38(7) imposes a positive obligation to keep the specified registers and transport documents for consignments handled, and the statutory scheme is self-contained for such contractors. Actual possession of goods is immaterial once movement of consignments through the contractor is shown and the record-keeping requirement is not met. The contractor must therefore obtain registration and may be liable to tax as a dealer. en-us Fri, 17 Feb 2017 00:00:00 +0530 Tue, 27 Mar 2018 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339171 A railway container contractor falls within the definition of dealer under the U.P. Value Added Tax Act, 2008 where it fails to disclose the consignor or consignee particulars and does not maintain the prescribed records. Rule 38(7) imposes a positive obligation to keep the specified registers and transport documents for consignments handled, and the statutory scheme is self-contained for such contractors. Actual possession of goods is immaterial once movement of consignments through the contractor is shown and the record-keeping requirement is not met. The contractor must therefore obtain registration and may be liable to tax as a dealer. Case-Laws VAT and Sales Tax Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339171