https://www.taxtmi.com/caselaws?id=127453 A non-resident carrying on sales activity in Bombay through an agent and delivery arrangement was treated as a dealer under the Bombay Sales Tax Act, 1946 because the statutory definition was wide enough to cover habitual selling activity within the State. Section 11A was held to apply only to escaped assessment, under-assessment, assessment at a lower rate, or wrongful deductions, so it could not be used for a first assessment; section 11(5) was the proper provision. A claim to exclude goods from taxable turnover failed because the supporting material was insufficient to verify despatch outside Bombay. en-us Fri, 13 Jan 1956 00:00:00 +0530 Sat, 09 Mar 2013 12:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127453 A non-resident carrying on sales activity in Bombay through an agent and delivery arrangement was treated as a dealer under the Bombay Sales Tax Act, 1946 because the statutory definition was wide enough to cover habitual selling activity within the State. Section 11A was held to apply only to escaped assessment, under-assessment, assessment at a lower rate, or wrongful deductions, so it could not be used for a first assessment; section 11(5) was the proper provision. A claim to exclude goods from taxable turnover failed because the supporting material was insufficient to verify despatch outside Bombay. Case-Laws VAT and Sales Tax Fri, 13 Jan 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127453