https://www.taxtmi.com/caselaws?id=155242 Section 9B(2) placed the burden on the principal to prove that the commission agent had paid tax, but it did not make Form S.T. 41 the only permissible mode of proof. Rule 42A(2) treated Form S.T. 41 as one available means of satisfying that burden, and the authorities were required to consider other relevant material such as notices, replies, account statements and sale bills. They could also use section 24 powers to compel documents, examine witnesses and verify the commission agent's assessment record before deciding exemption eligibility. The revision was allowed in favour of the assessee. en-us Fri, 12 Feb 1988 00:00:00 +0530 Mon, 02 Sep 2013 15:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155242 Section 9B(2) placed the burden on the principal to prove that the commission agent had paid tax, but it did not make Form S.T. 41 the only permissible mode of proof. Rule 42A(2) treated Form S.T. 41 as one available means of satisfying that burden, and the authorities were required to consider other relevant material such as notices, replies, account statements and sale bills. They could also use section 24 powers to compel documents, examine witnesses and verify the commission agent's assessment record before deciding exemption eligibility. The revision was allowed in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 12 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155242