https://www.taxtmi.com/caselaws?id=100543 A notice period prescribed in Form XVI was treated as directory, not mandatory; the absence of the full 15 days did not invalidate the assessment where no prejudice was shown and the assessees could still explain their case. Building materials bought in the course of a construction business were held taxable on purchase price because a dealer includes a person carrying on the business of buying goods, and section 7 covers taxable goods consumed otherwise than by sale, including use outside manufacture for sale. The notices, assessments, and purchase tax liability were upheld against the assessee. en-us Mon, 03 Feb 1969 00:00:00 +0530 Sat, 19 Jul 2014 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100543 A notice period prescribed in Form XVI was treated as directory, not mandatory; the absence of the full 15 days did not invalidate the assessment where no prejudice was shown and the assessees could still explain their case. Building materials bought in the course of a construction business were held taxable on purchase price because a dealer includes a person carrying on the business of buying goods, and section 7 covers taxable goods consumed otherwise than by sale, including use outside manufacture for sale. The notices, assessments, and purchase tax liability were upheld against the assessee. Case-Laws VAT and Sales Tax Mon, 03 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100543