https://www.taxtmi.com/caselaws?id=148604 A composition payment made by a registered dealer in lieu of sales tax was treated as a substitute for the tax otherwise payable, and its character as tax in substance was not lost. On that basis, the seller continued to be the first purchaser of arecanuts under the statutory scheme, and the buyer could not be fastened with liability as the first purchaser under the relevant entry. The attempted assessment of escaped turnover against the buyer therefore had no legal basis and was unsustainable. en-us Wed, 18 Sep 1968 00:00:00 +0530 Tue, 30 Apr 2013 18:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148604 A composition payment made by a registered dealer in lieu of sales tax was treated as a substitute for the tax otherwise payable, and its character as tax in substance was not lost. On that basis, the seller continued to be the first purchaser of arecanuts under the statutory scheme, and the buyer could not be fastened with liability as the first purchaser under the relevant entry. The attempted assessment of escaped turnover against the buyer therefore had no legal basis and was unsustainable. Case-Laws VAT and Sales Tax Wed, 18 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148604