Saturday, 7 January 2017

Section-10. Taxable person

                 Section-10.                                                Taxable person

(1) Taxable Person means a person who is registered or liable to be registered under
Schedule V of this Act.

(2) A person who has obtained or is required to obtain more than one registration,
whether in one State or more than one State, shall, in respect of each such
registration, be treated as distinct persons for the purposes of this Act.

(3) An establishment of a person who has obtained or is required to obtain
registration in a State, and any of his other establishments in another State shall
be treated as establishments of distinct persons for the purposes of this Act.

0 comments:

Post a comment