Saturday, February 6, 2021

Single transaction would include within the expression 'occasionally undertakes'; Supplier qualifies as a casual dealer: SC

EXCISE/ST/VAT : Legislature could not, possibly, have intended that a person making 2 or 3 transactions should be treated as a 'Casual Trader', but a person making only one transaction should be treated at par with regular traders. Therefore, even if the person making a single transaction shall be treated as Casual Trader

from www.taxmann.com Latest Case Laws https://ift.tt/3azu5kk
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