https://www.taxtmi.com/caselaws?id=165378 Prima facie material was sufficient to justify appointment of an assessing authority under Rule 6(5) and Rule 6(7) of the U.P. Trade Tax Rules where a transporter appeared to be carrying on business as a dealer. The Court relied on the survey findings, goods found without supporting documents, inability to identify consignors and consignees, and security deposits for some consignments to infer possible buying and selling on the petitioner's own account. The power to appoint an assessing authority could be exercised on prima facie satisfaction, while the final question whether the petitioner was only a transporter or also a dealer was left for assessment proceedings. The impugned appointment order was upheld. en-us Mon, 19 Jul 2010 00:00:00 +0530 Wed, 01 Oct 2014 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165378 Prima facie material was sufficient to justify appointment of an assessing authority under Rule 6(5) and Rule 6(7) of the U.P. Trade Tax Rules where a transporter appeared to be carrying on business as a dealer. The Court relied on the survey findings, goods found without supporting documents, inability to identify consignors and consignees, and security deposits for some consignments to infer possible buying and selling on the petitioner's own account. The power to appoint an assessing authority could be exercised on prima facie satisfaction, while the final question whether the petitioner was only a transporter or also a dealer was left for assessment proceedings. The impugned appointment order was upheld. Case-Laws VAT and Sales Tax Mon, 19 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165378