https://www.taxtmi.com/caselaws?id=155764 The Tribunal could not sustain its conclusion on concealment because it accepted the dealer's failure to disclose required facts within time but did not examine the surrounding circumstances or determine whether tax on the transaction had been paid. The factual basis was therefore incomplete for rejecting the assessing authority's finding. On that footing, the Tribunal's order could not stand and the matter had to be reconsidered afresh in accordance with law. en-us Wed, 18 Jan 1989 00:00:00 +0530 Sat, 07 Sep 2013 15:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155764 The Tribunal could not sustain its conclusion on concealment because it accepted the dealer's failure to disclose required facts within time but did not examine the surrounding circumstances or determine whether tax on the transaction had been paid. The factual basis was therefore incomplete for rejecting the assessing authority's finding. On that footing, the Tribunal's order could not stand and the matter had to be reconsidered afresh in accordance with law. Case-Laws VAT and Sales Tax Wed, 18 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155764