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<h1>Deemed taxable person principle: person in charge of goods may be assessed when taxable person cannot be identified.</h1> 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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