https://www.taxtmi.com/caselaws?id=158606 A claim that the petitioner was only a manager, and not the person actually carrying on the business, was rejected because the assessment material showed him operating the business, bank accounts and other dealings under several names. The alleged proprietorship of Sagar Singh was unsupported by reliable documents or affidavit, while the petitioner's own admissions about his presence at the premises and participation in proceedings reinforced the finding that he was conducting the business. The unrebutted assessment findings were treated as sufficient to fasten liability, and no relief under section 8 was found warranted; the assessment and demand were therefore upheld against him. en-us Thu, 24 Oct 1996 00:00:00 +0530 Tue, 13 Feb 2018 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158606 A claim that the petitioner was only a manager, and not the person actually carrying on the business, was rejected because the assessment material showed him operating the business, bank accounts and other dealings under several names. The alleged proprietorship of Sagar Singh was unsupported by reliable documents or affidavit, while the petitioner's own admissions about his presence at the premises and participation in proceedings reinforced the finding that he was conducting the business. The unrebutted assessment findings were treated as sufficient to fasten liability, and no relief under section 8 was found warranted; the assessment and demand were therefore upheld against him. Case-Laws VAT and Sales Tax Thu, 24 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158606