Deemed taxable person principle: person in charge of goods may be assessed when taxable person cannot be identified. Summary assessment need not always be made against the taxable person; when the taxable person for goods cannot be ascertained - such as goods under transportation or stored in a warehouse - the person in charge of those goods is deemed to be the taxable person and may be assessed to tax under the proviso to the assessment provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed taxable person principle: person in charge of goods may be assessed when taxable person cannot be identified.
Summary assessment need not always be made against the taxable person; when the taxable person for goods cannot be ascertained - such as goods under transportation or stored in a warehouse - the person in charge of those goods is deemed to be the taxable person and may be assessed to tax under the proviso to the assessment provision.
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