https://www.taxtmi.com/caselaws?id=164131 A belatedly produced and uncorroborated agency agreement did not rebut the finding that the assessee was an independent dealer effecting taxable sales on its own account. The revisional authority was justified in treating the transaction as a sale by the assessee, sustaining assessment under the dealer-liability provisions rather than escaped turnover reassessment, and confirming penalty for taxable transactions carried out without proper registration and tax payment. The show-cause notice was also valid because it stated the grounds for revision without finally prejudging the matter, and the assessee had an opportunity to object. The revisional order was therefore upheld. en-us Fri, 03 Apr 2009 00:00:00 +0530 Wed, 12 Nov 2014 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164131 A belatedly produced and uncorroborated agency agreement did not rebut the finding that the assessee was an independent dealer effecting taxable sales on its own account. The revisional authority was justified in treating the transaction as a sale by the assessee, sustaining assessment under the dealer-liability provisions rather than escaped turnover reassessment, and confirming penalty for taxable transactions carried out without proper registration and tax payment. The show-cause notice was also valid because it stated the grounds for revision without finally prejudging the matter, and the assessee had an opportunity to object. The revisional order was therefore upheld. Case-Laws VAT and Sales Tax Fri, 03 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164131