Who is an Importer?


0

Importer [Section 2(13)]
“Importer” means a dealer who brings any goods into the State or to whom any
goods are dispatched from any place outside the State.
The above definition implies that only a person who is a dealer [vide Sec. 2(8)] can
be an importer.
Importer means a dealer (a) who brings any goods into Maharashtra; or (b) to whom
any goods are dispatched from any place outside Maharashtra. An importer has
different limits of turnover for registration u/s 3 as compared to other dealers.
Bringing goods in Maharashtra may be by way of purchase or otherwise. Goods may
be brought by any means i.e. by road, rail, air-craft, courier, post, personal car etc.
Thus, inter-state purchases subject to Central Sales Tax would make such purchaser
in Maharashtra an importer.


Like it? Share with your friends!

0
MT UVA BMS

MT UVA- University, Vocational and Affiliated Education for BMS

0 Comments


Warning: Undefined array key "html5" in /home/bmsnewco/public_html/wp-content/plugins/facebook-comments-plugin/class-frontend.php on line 140

Facebook comments:

This Website Is For Sale. Email us an offer we cannot refuse on [email protected] :)

X
Choose A Format
Personality quiz
Series of questions that intends to reveal something about the personality
Trivia quiz
Series of questions with right and wrong answers that intends to check knowledge
Poll
Voting to make decisions or determine opinions
Story
Formatted Text with Embeds and Visuals
List
The Classic Internet Listicles
Countdown
The Classic Internet Countdowns
Open List
Submit your own item and vote up for the best submission
Ranked List
Upvote or downvote to decide the best list item
Meme
Upload your own images to make custom memes
Video
Youtube and Vimeo Embeds
Audio
Soundcloud or Mixcloud Embeds
Image
Photo or GIF
Gif
GIF format