https://www.taxtmi.com/caselaws?id=472468 Railway container contractors leasing SLRs to transport goods fall within the statutory definition of dealer where prescribed conditions are met and must register for a taxable-goods business. They must maintain and preserve consignment records and declarations. A claim of non-taxability requires production of prescribed documentary evidence during regular assessment. Exoneration from dealer status and value added tax liability without verification of books of account or an assessment report, despite admitted SLR leasing and transport activity, is unsustainable. en-us Thu, 31 Mar 2022 00:00:00 +0530 Tue, 13 Oct 2026 15:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472468 Railway container contractors leasing SLRs to transport goods fall within the statutory definition of dealer where prescribed conditions are met and must register for a taxable-goods business. They must maintain and preserve consignment records and declarations. A claim of non-taxability requires production of prescribed documentary evidence during regular assessment. Exoneration from dealer status and value added tax liability without verification of books of account or an assessment report, despite admitted SLR leasing and transport activity, is unsustainable. Case-Laws VAT / Sales Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472468