https://www.taxtmi.com/caselaws?id=127719 A notice issued by a Special Deputy Commercial Tax Officer was treated as valid because the designation was considered descriptive of the officer's duties, and the assessment was not vitiated where the assessee appeared, produced accounts, and was heard by the competent officer. Prior notice before enhancement of taxable turnover was not treated as fatal on the facts. Exemption for commission agency turnover was confined to transactions carried out in accordance with the licence and its conditions, so only offending items could be excluded and blanket denial of exemption for the whole turnover was unsustainable; the exempt turnover had to be determined transaction-wise. en-us Tue, 08 Oct 1957 00:00:00 +0530 Thu, 14 Mar 2013 17:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127719 A notice issued by a Special Deputy Commercial Tax Officer was treated as valid because the designation was considered descriptive of the officer's duties, and the assessment was not vitiated where the assessee appeared, produced accounts, and was heard by the competent officer. Prior notice before enhancement of taxable turnover was not treated as fatal on the facts. Exemption for commission agency turnover was confined to transactions carried out in accordance with the licence and its conditions, so only offending items could be excluded and blanket denial of exemption for the whole turnover was unsustainable; the exempt turnover had to be determined transaction-wise. Case-Laws VAT and Sales Tax Tue, 08 Oct 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127719