https://www.taxtmi.com/caselaws?id=128629 Jurisdiction under section 18(6) of the Madhya Pradesh General Sales Tax Act depended on the dealer's principal place of business: because it was Bilaspur, the Raigarh assessment was without jurisdiction and did not prevent proceedings as an unregistered dealer. The article also explains that supply of ballast under the railway contracts was treated as a sale, since the substance of the arrangement was an agreement to sell goods, not a mere works contract. Allegations that another company's turnover was wrongly included were unsupported, and the best judgment assessment was not vitiated because repeated opportunities to produce records and meet the material were given, satisfying natural justice. en-us Tue, 10 Apr 1962 00:00:00 +0530 Tue, 09 Apr 2013 14:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128629 Jurisdiction under section 18(6) of the Madhya Pradesh General Sales Tax Act depended on the dealer's principal place of business: because it was Bilaspur, the Raigarh assessment was without jurisdiction and did not prevent proceedings as an unregistered dealer. The article also explains that supply of ballast under the railway contracts was treated as a sale, since the substance of the arrangement was an agreement to sell goods, not a mere works contract. Allegations that another company's turnover was wrongly included were unsupported, and the best judgment assessment was not vitiated because repeated opportunities to produce records and meet the material were given, satisfying natural justice. Case-Laws VAT and Sales Tax Tue, 10 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128629