https://www.taxtmi.com/caselaws?id=144078 Recovery proceedings for sales tax cannot be sustained against a person treated as a partner or dealer unless he was served with notice and given an effective opportunity to contest the foundational finding on liability. Where no notice was issued and no hearing was afforded on the question of partnership status, the recovery action is invalid. A registration certificate issued in the name of one disclosed proprietor does not conclusively determine the true identity of the dealer and does not prevent the assessing officer from examining dealer status in assessment proceedings. The operative point is that registration does not bar later inquiry, but liability cannot be fastened without procedural fairness. en-us Thu, 07 Oct 1965 00:00:00 +0530 Fri, 19 Apr 2013 11:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144078 Recovery proceedings for sales tax cannot be sustained against a person treated as a partner or dealer unless he was served with notice and given an effective opportunity to contest the foundational finding on liability. Where no notice was issued and no hearing was afforded on the question of partnership status, the recovery action is invalid. A registration certificate issued in the name of one disclosed proprietor does not conclusively determine the true identity of the dealer and does not prevent the assessing officer from examining dealer status in assessment proceedings. The operative point is that registration does not bar later inquiry, but liability cannot be fastened without procedural fairness. Case-Laws VAT and Sales Tax Thu, 07 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144078