SHOULD BOUTIQUE OR TAILOR
SHOPS ALSO INTEGRATE THEIR POSs?
All those establishments, whether manufacturers or not, who sell their goods to general public for consumption are retailers as provided in clause (28) of section 2 of the Sales Tax Act, 1990. Therefore, boutique and tailor shops, selling goods to general public are also retailers. Therefore, such boutique and tailor shops, whether or not manufacturers also, shall be treated as tier-1 retailer if they fall in the definition of tier-1 retailer as in clause (43A) of section 2 and they shall be accordingly required to integrate their POSs.
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