https://www.taxtmi.com/caselaws?id=156410 A broad definition of "dealer" under the Karnataka Sales Tax Act covered an advertising agency that procured and supplied printed materials and blocks in its own name, so the petitioner was treated as a dealer. The supply of those blocks and printed materials was regarded as a taxable sale because the agency placed orders directly with printers and block-makers, had no privity between customer and printer, and transferred the finished goods after acquiring them. Escaped-assessment proceedings were held time-barred because reassessment commenced only when the show-cause notice was issued after the assessment year ended; a prior notice seeking books was merely investigative and did not start limitation. en-us Thu, 11 Oct 1990 00:00:00 +0530 Thu, 19 Sep 2013 14:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156410 A broad definition of "dealer" under the Karnataka Sales Tax Act covered an advertising agency that procured and supplied printed materials and blocks in its own name, so the petitioner was treated as a dealer. The supply of those blocks and printed materials was regarded as a taxable sale because the agency placed orders directly with printers and block-makers, had no privity between customer and printer, and transferred the finished goods after acquiring them. Escaped-assessment proceedings were held time-barred because reassessment commenced only when the show-cause notice was issued after the assessment year ended; a prior notice seeking books was merely investigative and did not start limitation. Case-Laws VAT and Sales Tax Thu, 11 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156410