REGISTRATION UNDER AP VAT ACT

VIJAY KUMAR SHARDA (Querist) 06 August 2009 This query is : Resolved
AS PER THE AP VALU ADDED TAX ACT 2005 LEAFLEAT 14 VIDE ITEM (1)(A) IF AN AGENT SELLS GOODS ON BEHALF OF THE AGRICULTURIST PRINCIPAL, HE IS UNDER NO OBLIGATION TO OBTAIN REGISTRATION UNDER THE AP VAT ACT. BUT AFTER ADDITION OF SUB-SECTION (10)(a) UNDER SECTION 4 WHAT IS THE POSITION OF AGENT WHO SELLS GOODS ON BEHALF OF THE AGRICULTURIST PRINCIPAL. IS IS NECESSARY FOR HIM TO OBTAIN REGISTRATION UNDER THE APVAT ACT ? PLEASE CLARIFY?

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A V Vishal (Expert) 07 August 2009
No he is not required to obtain registration

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