https://www.taxtmi.com/caselaws?id=154494 Under section 44(2)(b) of the M.P. General Sales Tax Act, the dispute concerned whether sales through a registered commission agent could be taxed without proof that the adatiya had already paid tax, and whether the assessee had to establish such payment. The record noted a departmental practice, followed on the Commissioner's instructions, of granting exemption on production of the agent's undertaking. As the Tribunal had refused relief solely because no proof of prior tax payment by the agent was produced, the matter raised a debatable question of law rather than a purely factual issue. The reference application was therefore maintainable and the Tribunal was directed to state the case. en-us Fri, 14 Sep 1984 00:00:00 +0530 Thu, 22 Aug 2013 16:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154494 Under section 44(2)(b) of the M.P. General Sales Tax Act, the dispute concerned whether sales through a registered commission agent could be taxed without proof that the adatiya had already paid tax, and whether the assessee had to establish such payment. The record noted a departmental practice, followed on the Commissioner's instructions, of granting exemption on production of the agent's undertaking. As the Tribunal had refused relief solely because no proof of prior tax payment by the agent was produced, the matter raised a debatable question of law rather than a purely factual issue. The reference application was therefore maintainable and the Tribunal was directed to state the case. Case-Laws VAT and Sales Tax Fri, 14 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154494