https://www.taxtmi.com/caselaws?id=158647 The assessment and appellate orders were set aside because they did not contain findings on the foundational questions whether the applicants were carrying on "business" under section 2(1a) and were a "dealer" under section 2(c) of the Bengal Finance (Sales Tax) Act, 1941. Those issues had to be determined first as preliminary factual matters before any inquiry into liability under section 4(2). In the absence of such findings, the Tribunal declined to decide the disputed factual questions itself and remanded the matter to the fact-finding authority for fresh determination of business status, dealer status, and consequential tax liability. en-us Mon, 04 Mar 1996 00:00:00 +0530 Sat, 02 Nov 2013 14:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158647 The assessment and appellate orders were set aside because they did not contain findings on the foundational questions whether the applicants were carrying on "business" under section 2(1a) and were a "dealer" under section 2(c) of the Bengal Finance (Sales Tax) Act, 1941. Those issues had to be determined first as preliminary factual matters before any inquiry into liability under section 4(2). In the absence of such findings, the Tribunal declined to decide the disputed factual questions itself and remanded the matter to the fact-finding authority for fresh determination of business status, dealer status, and consequential tax liability. Case-Laws VAT and Sales Tax Mon, 04 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158647