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Who are liable to Registered in sales tax | AWSO | 1st Lecture | A.W. Solutions

Who are liable to Registered in sales tax | AWSO | 1st Lecture | A.W. Solutions Sales Tax Act, 1990 (Chapter-III)
REGISTRATION
SECTION 14
1- Manufacturer (not running Cottage Industries2 (5AB)) Section 2(16)
2- Retailer (condition Tier I Tier II) Section 2(28)
3- Importer (Mandatory) Section 2(13)
4- Exporter (Mandatory)
5- Wholesaler, (Mandatory) Section 2(47)
6- Dealer or distributor (Mandatory) Section 2(28)

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