https://www.taxtmi.com/caselaws?id=164056 A transporter, even if not a dealer under the fiscal statute, may be subjected to penal consequences where the statutory scheme imposes duties to maintain accounts, furnish information and produce prescribed forms to prevent tax evasion. The expression "whoever" in the penal provision was treated as broad enough to include non-dealers, and the composition mechanism was viewed as an ancillary device to penalise and deter conduct connected with evasion, not as a charging provision or as converting the transporter into a dealer. The Court also noted that whether the petitioners had in fact opted for composition was a disputed factual question unsuitable for writ determination, and the impugned demands were not without jurisdiction. en-us Wed, 23 Sep 2009 00:00:00 +0530 Fri, 31 Oct 2014 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164056 A transporter, even if not a dealer under the fiscal statute, may be subjected to penal consequences where the statutory scheme imposes duties to maintain accounts, furnish information and produce prescribed forms to prevent tax evasion. The expression "whoever" in the penal provision was treated as broad enough to include non-dealers, and the composition mechanism was viewed as an ancillary device to penalise and deter conduct connected with evasion, not as a charging provision or as converting the transporter into a dealer. The Court also noted that whether the petitioners had in fact opted for composition was a disputed factual question unsuitable for writ determination, and the impugned demands were not without jurisdiction. Case-Laws VAT and Sales Tax Wed, 23 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164056