https://www.taxtmi.com/caselaws?id=150057 The court determined that Messrs Gill Brothers operated as a partnership and were liable for sales tax assessment, rejecting the argument that Mr. N. S. Gill conducted the business individually. The Tribunal emphasized the need for proper assessment procedures, highlighting the importance of natural justice principles. It found that evidence collected without giving the assessee a chance to respond should not be admitted. The case was remanded for further inquiry to ensure a fair opportunity for both parties to present evidence and address collected materials. en-us Thu, 12 Mar 1970 00:00:00 +0530 Wed, 08 May 2013 12:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150057 The court determined that Messrs Gill Brothers operated as a partnership and were liable for sales tax assessment, rejecting the argument that Mr. N. S. Gill conducted the business individually. The Tribunal emphasized the need for proper assessment procedures, highlighting the importance of natural justice principles. It found that evidence collected without giving the assessee a chance to respond should not be admitted. The case was remanded for further inquiry to ensure a fair opportunity for both parties to present evidence and address collected materials. Case-Laws VAT and Sales Tax Thu, 12 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150057