https://www.taxtmi.com/caselaws?id=148499 Revisional authority could exercise suo motu power even though the assessee filed the revision petition, and the limitation objection failed because the last filing day fell on a holiday, allowing presentation on the next working day. A commission-agent sale could be treated as an independent sale under the deeming provision only where the agent failed to render a full account to the principal in respect of the transaction; mere non-credit of full realisations was insufficient. On that footing, the assessment treating the sales as separate transactions was held unsustainable and the orders were set aside. en-us Thu, 02 Jan 1969 00:00:00 +0530 Mon, 29 Apr 2013 12:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148499 Revisional authority could exercise suo motu power even though the assessee filed the revision petition, and the limitation objection failed because the last filing day fell on a holiday, allowing presentation on the next working day. A commission-agent sale could be treated as an independent sale under the deeming provision only where the agent failed to render a full account to the principal in respect of the transaction; mere non-credit of full realisations was insufficient. On that footing, the assessment treating the sales as separate transactions was held unsustainable and the orders were set aside. Case-Laws VAT and Sales Tax Thu, 02 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148499