https://www.taxtmi.com/caselaws?id=73520 Dealer status under the Gold (Control) Act extends to persons directly or indirectly engaged in activities including polishing, buying, selling, supplying or melting gold. Evidence that seized ornaments were received for polishing, together with the petitioners' claim to be silversmiths, supported their classification as dealers; a factual finding cannot be disturbed unless perverse or unsupported by evidence. A statement recorded under the Act remains valid where no statutory requirement mandates manual recording by the seizing officer, the declarant verifies and signs it, and no prejudice from the recording method is shown. en-us Tue, 10 Jul 1984 00:00:00 +0530 Wed, 01 Jun 2011 15:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73520 Dealer status under the Gold (Control) Act extends to persons directly or indirectly engaged in activities including polishing, buying, selling, supplying or melting gold. Evidence that seized ornaments were received for polishing, together with the petitioners' claim to be silversmiths, supported their classification as dealers; a factual finding cannot be disturbed unless perverse or unsupported by evidence. A statement recorded under the Act remains valid where no statutory requirement mandates manual recording by the seizing officer, the declarant verifies and signs it, and no prejudice from the recording method is shown. Case-Laws Central Excise Tue, 10 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73520