https://www.taxtmi.com/caselaws?id=104592 The Supreme Court considered whether a company should be assessed as a dealer under the Central Sales Tax Act for sales made outside Kerala. The Court found that the assessing authority did not adequately establish the company's dealer status, leading to a remand for further examination of the company's activities. Ultimately, the Court allowed the appeals, setting aside the previous order, and remanded the matters to the Sales Tax Appellate Tribunal for fresh disposal, emphasizing the importance of both parties presenting necessary evidence during the proceedings. en-us Tue, 13 Jan 1998 00:00:00 +0530 Tue, 03 Sep 2013 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104592 The Supreme Court considered whether a company should be assessed as a dealer under the Central Sales Tax Act for sales made outside Kerala. The Court found that the assessing authority did not adequately establish the company's dealer status, leading to a remand for further examination of the company's activities. Ultimately, the Court allowed the appeals, setting aside the previous order, and remanded the matters to the Sales Tax Appellate Tribunal for fresh disposal, emphasizing the importance of both parties presenting necessary evidence during the proceedings. Case-Laws VAT and Sales Tax Tue, 13 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104592