Section 44(2) in Meghalaya Value Added Tax Act, 2003
(2)For the purpose of this section, a dealer will be considered to be engaged in the business of selling at retail if 9/10th of his turnover of sales consists of sales made to persons who are not dealer and if any question arises as to whether any particular dealer, is a retailer then the officer in charge of the case shall refer the question to the Assistant Commissioner (Appeals who shall, after hearing the dealer if necessary, decide the question).
