https://www.taxtmi.com/caselaws?id=153271 A dealer carrying on business in legally distinct capacities may be separately assessed for the taxable transactions attributable to each capacity. Sales from the registered places of business in Madhya Bharat were treated as intra-State sales assessable as resident-dealer transactions, while sales on Bombay orders with delivery in Madhya Bharat for consumption were treated as explanation sales assessable as non-resident-dealer transactions. Separate assessment for each class of sales was therefore permissible, and the assessment on both sets of transactions was upheld. en-us Tue, 12 Feb 1980 00:00:00 +0530 Sat, 20 Jul 2013 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153271 A dealer carrying on business in legally distinct capacities may be separately assessed for the taxable transactions attributable to each capacity. Sales from the registered places of business in Madhya Bharat were treated as intra-State sales assessable as resident-dealer transactions, while sales on Bombay orders with delivery in Madhya Bharat for consumption were treated as explanation sales assessable as non-resident-dealer transactions. Separate assessment for each class of sales was therefore permissible, and the assessment on both sets of transactions was upheld. Case-Laws VAT and Sales Tax Tue, 12 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153271