https://www.taxtmi.com/caselaws?id=62670 An association that purchased liquor and aerated water on the strength of a valid registration certificate but supplied them to its members, rather than reselling them, was treated as falling within the second proviso to section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 as extended to Delhi. The assessing authority's estimation of purchases from the books and comparative club margins was accepted, and no illegality was found in the orders of the authorities below. The assessment was therefore upheld against the assessee. en-us Fri, 26 Nov 1976 00:00:00 +0530 Sat, 02 Jan 2016 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62670 An association that purchased liquor and aerated water on the strength of a valid registration certificate but supplied them to its members, rather than reselling them, was treated as falling within the second proviso to section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 as extended to Delhi. The assessing authority's estimation of purchases from the books and comparative club margins was accepted, and no illegality was found in the orders of the authorities below. The assessment was therefore upheld against the assessee. Case-Laws VAT and Sales Tax Fri, 26 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62670