https://www.taxtmi.com/caselaws?id=156888 For declared goods, the taxable stage under the Gujarat Sales Tax Act was the last sale or purchase within the State, so a licensed dealer selling to an unlicensed purchaser remained the last dealer liable to tax; section 9(4) did not defeat that liability merely because the goods were later dealt with by another licensed dealer. The dealer was also estopped from disputing the genuineness of sales already shown in its returns and from later describing them as accommodation transactions. On the facts found, suppression of material particulars justified reassessment, extended limitation and disallowance of deductions, and the Revenue's stand was upheld on all referred questions. en-us Fri, 05 Jul 1991 00:00:00 +0530 Wed, 25 Sep 2013 18:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156888 For declared goods, the taxable stage under the Gujarat Sales Tax Act was the last sale or purchase within the State, so a licensed dealer selling to an unlicensed purchaser remained the last dealer liable to tax; section 9(4) did not defeat that liability merely because the goods were later dealt with by another licensed dealer. The dealer was also estopped from disputing the genuineness of sales already shown in its returns and from later describing them as accommodation transactions. On the facts found, suppression of material particulars justified reassessment, extended limitation and disallowance of deductions, and the Revenue's stand was upheld on all referred questions. Case-Laws VAT and Sales Tax Fri, 05 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156888