https://www.taxtmi.com/caselaws?id=106056 A registered dealer who allows a lessee to continue business in the dealer's name and to use the dealer's registration number and statutory forms may remain connected with the business for sales tax purposes. Where the facts show collusion or an arrangement designed to evade tax, the revenue can pursue recovery of the dues despite the lease structure. The non-retrospective character of section 19C did not, on these facts, prevent assessment and recovery under the statutory scheme governing registration, discontinuance of business, and collection of tax dues. en-us Fri, 07 Mar 2008 00:00:00 +0530 Fri, 03 Apr 2015 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106056 A registered dealer who allows a lessee to continue business in the dealer's name and to use the dealer's registration number and statutory forms may remain connected with the business for sales tax purposes. Where the facts show collusion or an arrangement designed to evade tax, the revenue can pursue recovery of the dues despite the lease structure. The non-retrospective character of section 19C did not, on these facts, prevent assessment and recovery under the statutory scheme governing registration, discontinuance of business, and collection of tax dues. Case-Laws VAT and Sales Tax Fri, 07 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106056