Petitioner Not a Casual Trader Under Andhra Pradesh VAT Act Section 2(7) Due to Single Out-of-State Purchase.

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....Casual Dealer - turnover tax (TOT) dealer - The petitioner cannot be treated as casual trader also for the reason that U/s 2(7) of AP VAT Act a casual trader is a person who carries on occasional transactions of a business nature involving buying, selling or distribution of goods in the State, whether as petitioner made a single purchase from outside the State. - HC....