https://www.taxtmi.com/caselaws?id=128629 Jurisdiction to assess an unregistered dealer lay with the authority for the dealer's principal place of business; an earlier assessment by an officer lacking territorial jurisdiction was invalid and did not create registered-dealer status. Delegated powers permitted proceedings under the best-judgment provision. Railway contracts for extraction and supply of ballast constituted taxable sales because their substance was an agreement to supply goods, notwithstanding associated work. No evidence established inclusion of another company's turnover in the estimated turnover. Repeated opportunities to produce records and rebut railway material satisfied natural justice, so the best-judgment assessment and penalty remained valid. 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 to assess an unregistered dealer lay with the authority for the dealer's principal place of business; an earlier assessment by an officer lacking territorial jurisdiction was invalid and did not create registered-dealer status. Delegated powers permitted proceedings under the best-judgment provision. Railway contracts for extraction and supply of ballast constituted taxable sales because their substance was an agreement to supply goods, notwithstanding associated work. No evidence established inclusion of another company's turnover in the estimated turnover. Repeated opportunities to produce records and rebut railway material satisfied natural justice, so the best-judgment assessment and penalty remained valid. Case-Laws VAT and Sales Tax Tue, 10 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128629