https://www.taxtmi.com/caselaws?id=127996 Liability under section 4(5) of the Bihar Sales Tax Act, 1947 arose only where a newly started concern was shown to be the same dealer's business, or a business set up by the partners of the original registered firm. The Department's material was found too tenuous to link the petitioner's concern with the existing firm, and the registration documents pointed to a separate business. In the absence of reliable evidence that both partners of the original firm were connected with the petitioner's business, the statutory condition for treating it as an additional place of business was not met, and the assessment could not be sustained. en-us Mon, 07 Mar 1960 00:00:00 +0530 Mon, 25 Mar 2013 16:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127996 Liability under section 4(5) of the Bihar Sales Tax Act, 1947 arose only where a newly started concern was shown to be the same dealer's business, or a business set up by the partners of the original registered firm. The Department's material was found too tenuous to link the petitioner's concern with the existing firm, and the registration documents pointed to a separate business. In the absence of reliable evidence that both partners of the original firm were connected with the petitioner's business, the statutory condition for treating it as an additional place of business was not met, and the assessment could not be sustained. Case-Laws VAT and Sales Tax Mon, 07 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127996