https://www.taxtmi.com/caselaws?id=127761 A partnership firm may fall within the statutory meaning of "dealer" under the Bombay Sales Tax law, but liability to furnish quarterly returns and criminal exposure for default arise only if the person proceeded against is shown to be the registered dealer under the certificate. On the facts, the registration stood in the name of one partner, not the firm in its own right, so the accused were not shown to be liable as registered dealers. The prosecution also failed to prove that the quarterly returns were false, as it did not establish the alleged omitted or incorrectly shown sales or purchases. The acquittal was therefore maintained on both grounds. en-us Tue, 15 Jul 1958 00:00:00 +0530 Sat, 16 Mar 2013 11:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127761 A partnership firm may fall within the statutory meaning of "dealer" under the Bombay Sales Tax law, but liability to furnish quarterly returns and criminal exposure for default arise only if the person proceeded against is shown to be the registered dealer under the certificate. On the facts, the registration stood in the name of one partner, not the firm in its own right, so the accused were not shown to be liable as registered dealers. The prosecution also failed to prove that the quarterly returns were false, as it did not establish the alleged omitted or incorrectly shown sales or purchases. The acquittal was therefore maintained on both grounds. Case-Laws VAT and Sales Tax Tue, 15 Jul 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127761