https://www.taxtmi.com/caselaws?id=160468 Tax liability could not be imposed on a person carrying old silver articles and cash on behalf of a registered dealer where the contemporaneous statement, the order book in the dealer's name, and the absence of evidence that the goods were new or that the cash was sale proceeds supported the petitioners' explanation. The authority failed to establish any legal basis for treating the first petitioner as a seller or casual trader, and the on-the-spot levy was made without proper enquiry or fair opportunity. The notice, tax collection, and penalty recovery were treated as coercive, rendering the action illegal and without jurisdiction, with refund of the amounts collected. en-us Mon, 11 Jun 2001 00:00:00 +0530 Wed, 18 Dec 2013 16:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160468 Tax liability could not be imposed on a person carrying old silver articles and cash on behalf of a registered dealer where the contemporaneous statement, the order book in the dealer's name, and the absence of evidence that the goods were new or that the cash was sale proceeds supported the petitioners' explanation. The authority failed to establish any legal basis for treating the first petitioner as a seller or casual trader, and the on-the-spot levy was made without proper enquiry or fair opportunity. The notice, tax collection, and penalty recovery were treated as coercive, rendering the action illegal and without jurisdiction, with refund of the amounts collected. Case-Laws VAT and Sales Tax Mon, 11 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160468