https://www.taxtmi.com/caselaws?id=128222 A manager of another's business was held not to be a "dealer" merely because he conducted sales for remuneration; the statutory explanation applied only where the principal was shown to reside outside the State, which was not established on the record. A notice for escaped assessment also had to be issued to the person legally liable to pay tax, namely the registered dealer; after that dealer's death, no valid notice could be directed against another person in respect of the same turnover absent statutory authority. The notices were therefore quashed. en-us Tue, 23 Aug 1960 00:00:00 +0530 Sat, 30 Mar 2013 11:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128222 A manager of another's business was held not to be a "dealer" merely because he conducted sales for remuneration; the statutory explanation applied only where the principal was shown to reside outside the State, which was not established on the record. A notice for escaped assessment also had to be issued to the person legally liable to pay tax, namely the registered dealer; after that dealer's death, no valid notice could be directed against another person in respect of the same turnover absent statutory authority. The notices were therefore quashed. Case-Laws VAT and Sales Tax Tue, 23 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128222