https://www.taxtmi.com/highlights?id=49015 Scope of term "or otherwise" within the definition of "dealer" - Writ petitioner is carrying on business as a dealer not directly, but otherwise, even on an extreme demurrer, even if the expression 'or otherwise' is to be given a restricted meaning, it will still cover writ petitioner's vendor. - The writ petitioner's vendor qualifies as a 'dealer' within the meaning of Section 2(n) en-us Fri, 30 Aug 2019 06:32:42 +0530 Fri, 30 Aug 2019 07:10:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49015 Scope of term "or otherwise" within the definition of "dealer" - Writ petitioner is carrying on business as a dealer not directly, but otherwise, even on an extreme demurrer, even if the expression 'or otherwise' is to be given a restricted meaning, it will still cover writ petitioner's vendor. - The writ petitioner's vendor qualifies as a 'dealer' within the meaning of Section 2(n) Highlights VAT and Sales Tax Fri, 30 Aug 2019 06:32:42 +0530 https://www.taxtmi.com/highlights?id=49015