https://www.taxtmi.com/caselaws?id=249750 The court concluded that the tax and penalty collection without an order of assessment was without authority of law. It found that the vigilance and enforcement officers collecting tax and penalty on the spot was illegal. The burden of proof in proving transfer of goods not by way of sale was on the dealer, and the court held that the prescribed procedure under the Central Sales Tax Act must be followed to determine tax liability. As a result, the court allowed the writ petitions, directing respondents to refund the amounts collected and closed any pending miscellaneous petitions. en-us Mon, 16 Dec 2013 00:00:00 +0530 Tue, 22 Jul 2014 18:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249750 The court concluded that the tax and penalty collection without an order of assessment was without authority of law. It found that the vigilance and enforcement officers collecting tax and penalty on the spot was illegal. The burden of proof in proving transfer of goods not by way of sale was on the dealer, and the court held that the prescribed procedure under the Central Sales Tax Act must be followed to determine tax liability. As a result, the court allowed the writ petitions, directing respondents to refund the amounts collected and closed any pending miscellaneous petitions. Case-Laws VAT and Sales Tax Mon, 16 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249750