DVAT ACT 2004;CHAPTER 1; SECTION 2;DEFINITIONS: Rules: 2(5), 4A, 19, 20 Forms: 04, 07 (e) “BUSINESS PREMISES” includes - (i) the address of a dealer, registered with the Commissioner; (ii) any building or place used by a person for the conduct of his business,except for those parts of the building or place used principally as a residence; (iii) any place from where a dealer carries on business through an agent (by whatever name called), the place of business of such agent; and a warehouse, godown or such other place where a dealer stores his goods. [Rule: 19] (f) “CAPITAL GOODS” means plant, machinery and equipment used, directly or indirectly, in the process of trade or manufacturing or for execution of works contract in Delhi. (g) “CASUAL TRADER” means a person who, whether as principal, agent or in any other capacity undertakes occasional transactions in the nature of business involving buying, selling, supply or distribution of goods or conducting any exhibition-cum-sale in Delhi whether for cash, deferred payment, commission, remuneration or other valuable consideration.
Posted on: Mon, 22 Sep 2014 06:00:01 +0000
Trending Topics
Recently Viewed Topics
© 2015