https://www.taxtmi.com/caselaws?id=150901 Sales tax liability can attach to sales carried on in an unauthorised or illegal manner because the statutory definition of dealer is wide enough to cover business activity undertaken directly or otherwise, and the legality of the underlying transaction does not defeat taxability. However, liability attributed to a petitioner for turnover generated by sub-lessees depends on a finding as to the nature and extent of their authority. As no such finding had been recorded, the assessment and revisional order could not stand and the matter was remitted for fresh determination on the sub-lessees' authority. en-us Thu, 18 Jul 1974 00:00:00 +0530 Fri, 24 May 2013 15:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150901 Sales tax liability can attach to sales carried on in an unauthorised or illegal manner because the statutory definition of dealer is wide enough to cover business activity undertaken directly or otherwise, and the legality of the underlying transaction does not defeat taxability. However, liability attributed to a petitioner for turnover generated by sub-lessees depends on a finding as to the nature and extent of their authority. As no such finding had been recorded, the assessment and revisional order could not stand and the matter was remitted for fresh determination on the sub-lessees' authority. Case-Laws VAT and Sales Tax Thu, 18 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150901