https://www.taxtmi.com/caselaws?id=159308 The reassessment was quashed because the sales tax authority failed to secure the attendance of the purchasing dealer's representative despite a remand direction requiring confrontation. The court treated the authority as having civil court powers and held that section 32 of the Code of Civil Procedure could be used to compel attendance through coercive measures; mere notice by registered post was insufficient to meet that obligation. Once the assessee denied the alleged suppressed sale, the burden shifted to the Revenue to prove the transaction. The matter was remitted for fresh reassessment after securing the representative and books of account. en-us Wed, 26 Nov 1997 00:00:00 +0530 Wed, 20 Nov 2013 14:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159308 The reassessment was quashed because the sales tax authority failed to secure the attendance of the purchasing dealer's representative despite a remand direction requiring confrontation. The court treated the authority as having civil court powers and held that section 32 of the Code of Civil Procedure could be used to compel attendance through coercive measures; mere notice by registered post was insufficient to meet that obligation. Once the assessee denied the alleged suppressed sale, the burden shifted to the Revenue to prove the transaction. The matter was remitted for fresh reassessment after securing the representative and books of account. Case-Laws VAT and Sales Tax Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159308