https://www.taxtmi.com/caselaws?id=127258 A commission agent was held not to escape liability merely by claiming to be outside the definition of dealer, as the Full Bench view displaced the earlier contrary approach. Once sales tax liability had been validly assessed for the relevant period, the criminal court could not reopen the assessment or treat it as invalid in proceedings under the penal provision. On that basis, failure to pay the assessed arrears sustained conviction under Section 15(b) of the Madras General Sales Tax Act, and the acquittal could not stand; conviction and sentence were restored. en-us Thu, 24 Jul 1952 00:00:00 +0530 Wed, 06 Mar 2013 11:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127258 A commission agent was held not to escape liability merely by claiming to be outside the definition of dealer, as the Full Bench view displaced the earlier contrary approach. Once sales tax liability had been validly assessed for the relevant period, the criminal court could not reopen the assessment or treat it as invalid in proceedings under the penal provision. On that basis, failure to pay the assessed arrears sustained conviction under Section 15(b) of the Madras General Sales Tax Act, and the acquittal could not stand; conviction and sentence were restored. Case-Laws VAT and Sales Tax Thu, 24 Jul 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127258