Railway Container Contractors Must Register and Keep Records u/r 38(7) or Face UPVAT Dealer Classification.

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Full Text of the Document

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....The Railway Container Contractor is required in law to get itself registered and maintain records, as is clearly specified u/r 38 (7) of the Rules, and in case such records are not made available under the statutory scheme, the contractor acquires status of a dealer, so as to attract relevant provisions of the UPVAT - HC....