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The Tamil Nadu VAT Act defines a dealer as a person who purchases, sells, supplies or distributes the goods in the course of his business for valuable consideration. They include any local authority, a company, casual trader, any person who effects the transfer of property in goods other than by way of sale, hotels, restaurants, customs department, insurance company, corporation or companies of the state and central governments, etc. Dealers with a total turnover in respect of purchase and sales is not less than Rs. 10 lakh in a year must collect taxes on all sales. Dealers with a total turnover of not less than Rs. 5 lakh, registrations are mandatory.Lastly, those dealers who intend to commence business, non-resident dealers and dealers in jewelry (irrespective of turnover) shall also obtain registration.