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AS PER THE AP VALUE ADDED TAX ACT 2005 LEAFLET 14 VIDE ITEM
(1)(A) IF AN AGENT SELLS ANY 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 AGRICULTURIST PRINCIPAL. IS IT
NECESSARY FOR HIM TO OBTAIN REGISTRATION UNDER THE APVAT
ACT. PLEASE CLARIFY?
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