https://www.taxtmi.com/caselaws?id=237890 Criminal proceedings based on alleged sales tax evasion were quashed because the supposed tax liability arose from a misconceived assumption that mere receipt of wheat consignments from outside the State created a taxable event. The Court noted that no sale had been shown, no sales tax was then payable on receipt alone, and the petitioner acted only as an agent for the proprietor without authority to sell the goods in the ordinary course of business. In the absence of a close and direct nexus between any taxable sale and the petitioner's conduct, allegations of criminal conspiracy and corruption could not be sustained. en-us Tue, 03 Sep 2013 00:00:00 +0530 Thu, 10 Oct 2013 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237890 Criminal proceedings based on alleged sales tax evasion were quashed because the supposed tax liability arose from a misconceived assumption that mere receipt of wheat consignments from outside the State created a taxable event. The Court noted that no sale had been shown, no sales tax was then payable on receipt alone, and the petitioner acted only as an agent for the proprietor without authority to sell the goods in the ordinary course of business. In the absence of a close and direct nexus between any taxable sale and the petitioner's conduct, allegations of criminal conspiracy and corruption could not be sustained. Case-Laws VAT and Sales Tax Tue, 03 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237890