https://www.taxtmi.com/caselaws?id=162889 Transfer of the right to use goods for consideration was treated as a taxable lease under the Assam General Sales Tax Act, 1993, so a business supplying pandal, shamiana, furniture, fixtures and allied articles fell within the definition of dealer and attracted compulsory registration and tax. The court also held that a best judgment assessment was valid where repeated notices, directions to produce records and a further opportunity were given, but the dealer failed to file returns or seek time. Because the assessment was based on available books and records, and not on undisclosed material or pure conjecture, there was no breach of natural justice. en-us Wed, 10 May 2006 00:00:00 +0530 Tue, 18 Mar 2014 15:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162889 Transfer of the right to use goods for consideration was treated as a taxable lease under the Assam General Sales Tax Act, 1993, so a business supplying pandal, shamiana, furniture, fixtures and allied articles fell within the definition of dealer and attracted compulsory registration and tax. The court also held that a best judgment assessment was valid where repeated notices, directions to produce records and a further opportunity were given, but the dealer failed to file returns or seek time. Because the assessment was based on available books and records, and not on undisclosed material or pure conjecture, there was no breach of natural justice. Case-Laws VAT and Sales Tax Wed, 10 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162889