https://www.taxtmi.com/caselaws?id=184529 A recovery notice for sales tax arrears was upheld because the petitioner had acted as power of attorney holder for the proprietrix and had participated in reassessment and settlement proceedings on behalf of the defaulter concern. On those facts, the business was treated as being carried on for and on behalf of the defaulting concern, making statutory recovery under the sales tax law permissible. The separate grievance over debit from the petitioner's bank account was not examined in the petition, and the refund claim was rejected. en-us Tue, 04 Aug 2015 00:00:00 +0530 Tue, 12 Jul 2016 11:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184529 A recovery notice for sales tax arrears was upheld because the petitioner had acted as power of attorney holder for the proprietrix and had participated in reassessment and settlement proceedings on behalf of the defaulter concern. On those facts, the business was treated as being carried on for and on behalf of the defaulting concern, making statutory recovery under the sales tax law permissible. The separate grievance over debit from the petitioner's bank account was not examined in the petition, and the refund claim was rejected. Case-Laws VAT and Sales Tax Tue, 04 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184529