https://www.taxtmi.com/caselaws?id=149970 Sales tax liability requires proof that the assessee was a dealer during the relevant assessment year, and material from a later year cannot by itself establish dealer status for an earlier year. The authority had relied on transactions from 1964 for the 1961-62 assessment, without evidence linking business activity to the relevant year. The assessment also rested substantially on undisclosed ex parte enquiries made behind the assessee's back, denying a fair opportunity to rebut the material. On these facts, the assessment and appellate orders were quashed, though the revenue was left free to proceed afresh if otherwise permissible in law. en-us Thu, 03 Dec 1970 00:00:00 +0530 Tue, 07 May 2013 12:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149970 Sales tax liability requires proof that the assessee was a dealer during the relevant assessment year, and material from a later year cannot by itself establish dealer status for an earlier year. The authority had relied on transactions from 1964 for the 1961-62 assessment, without evidence linking business activity to the relevant year. The assessment also rested substantially on undisclosed ex parte enquiries made behind the assessee's back, denying a fair opportunity to rebut the material. On these facts, the assessment and appellate orders were quashed, though the revenue was left free to proceed afresh if otherwise permissible in law. Case-Laws VAT and Sales Tax Thu, 03 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149970