https://www.taxtmi.com/caselaws?id=161625 Where the real character of dealings is disputed, the taxing authority must examine the agreement, commission terms, correspondence, invoices and the parties' conduct to decide whether the arrangement was agency or independent sales attracting sales tax. The finding of outright sales was set aside and the matter was remitted for fresh examination of agency status. A claim for deduction based on sales return or trade discount may also be considered in appeal if it arises from facts already on record; refusal solely because it was not raised before the assessing authority was unwarranted. That issue was likewise remitted for fresh assessment on merits. en-us Mon, 03 Feb 2003 00:00:00 +0530 Sat, 01 Feb 2014 18:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161625 Where the real character of dealings is disputed, the taxing authority must examine the agreement, commission terms, correspondence, invoices and the parties' conduct to decide whether the arrangement was agency or independent sales attracting sales tax. The finding of outright sales was set aside and the matter was remitted for fresh examination of agency status. A claim for deduction based on sales return or trade discount may also be considered in appeal if it arises from facts already on record; refusal solely because it was not raised before the assessing authority was unwarranted. That issue was likewise remitted for fresh assessment on merits. Case-Laws VAT and Sales Tax Mon, 03 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161625