https://www.taxtmi.com/caselaws?id=160536 Where liability to sales tax on liquor sales depends on proof of first sales and second sales of IMFL to registered dealers, and the record lacks the sale bills needed for scrutiny, the matter may require fresh examination. The absence of a prescribed statutory declaration form was noted, while the assessee stated that declarations containing the relevant particulars had been filed. On that basis, the dispute was treated as fit for de novo consideration by the Tribunal, with liberty to adduce fresh evidence. The earlier decision was set aside and the tax dispute reopened for fresh adjudication without being bound by prior observations. en-us Wed, 30 Aug 2000 00:00:00 +0530 Thu, 19 Dec 2013 17:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160536 Where liability to sales tax on liquor sales depends on proof of first sales and second sales of IMFL to registered dealers, and the record lacks the sale bills needed for scrutiny, the matter may require fresh examination. The absence of a prescribed statutory declaration form was noted, while the assessee stated that declarations containing the relevant particulars had been filed. On that basis, the dispute was treated as fit for de novo consideration by the Tribunal, with liberty to adduce fresh evidence. The earlier decision was set aside and the tax dispute reopened for fresh adjudication without being bound by prior observations. Case-Laws VAT and Sales Tax Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160536