https://www.taxtmi.com/caselaws?id=128054 A dealer who obtained a licence under the taxing scheme could not, after operating under it, unilaterally claim retrospective treatment as an unlicensed dealer to avoid the balance licence fee or the statutory consequences of default. Purchases said to have been made in shandies did not by themselves prove that the sellers were unlicensed dealers, so the exemption had to be strictly proved by the assessee and was unavailable on the facts stated. Once the licence fee was finally assessed and demanded, the balance fee became a recoverable liability under the Act. en-us Wed, 25 Nov 1959 00:00:00 +0530 Tue, 26 Mar 2013 12:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128054 A dealer who obtained a licence under the taxing scheme could not, after operating under it, unilaterally claim retrospective treatment as an unlicensed dealer to avoid the balance licence fee or the statutory consequences of default. Purchases said to have been made in shandies did not by themselves prove that the sellers were unlicensed dealers, so the exemption had to be strictly proved by the assessee and was unavailable on the facts stated. Once the licence fee was finally assessed and demanded, the balance fee became a recoverable liability under the Act. Case-Laws VAT and Sales Tax Wed, 25 Nov 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128054