https://www.taxtmi.com/caselaws?id=154646 Questions refused to be referred by the Board of Revenue could not be reopened in revision because the remedy to challenge that refusal had not been exercised within the prescribed time, and a later procedural amendment did not revive a matter that had attained finality. Under section 9-B of the Rajasthan Sales Tax Act, liability of a commission agent depends on the principal being liable to tax; where the sales were of ghee belonging to agriculturists and no material showed that the principals crossed the taxable turnover limit, the turnover was not taxable in the assessee's hands. en-us Tue, 30 Jun 1987 00:00:00 +0530 Mon, 26 Aug 2013 11:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154646 Questions refused to be referred by the Board of Revenue could not be reopened in revision because the remedy to challenge that refusal had not been exercised within the prescribed time, and a later procedural amendment did not revive a matter that had attained finality. Under section 9-B of the Rajasthan Sales Tax Act, liability of a commission agent depends on the principal being liable to tax; where the sales were of ghee belonging to agriculturists and no material showed that the principals crossed the taxable turnover limit, the turnover was not taxable in the assessee's hands. Case-Laws VAT and Sales Tax Tue, 30 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154646