https://www.taxtmi.com/caselaws?id=357038 A del credere agent was held liable for tax demand and penalty where the agreement and surrounding facts showed control over the transaction, non-compliance with statutory obligations, and suppression of sales. The assessing authority found that the buyer was a non-existing dealer, the transactions were not properly accounted for, and the petitioner failed to prove delivery at the claimed destination. The court found no material inconsistency or vagueness in the show cause notices or assessment orders, accepted the factual findings on domain over the goods, and declined interference under writ jurisdiction. The challenge therefore failed. en-us Tue, 13 Mar 2018 00:00:00 +0530 Sat, 17 Mar 2018 07:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357038 A del credere agent was held liable for tax demand and penalty where the agreement and surrounding facts showed control over the transaction, non-compliance with statutory obligations, and suppression of sales. The assessing authority found that the buyer was a non-existing dealer, the transactions were not properly accounted for, and the petitioner failed to prove delivery at the claimed destination. The court found no material inconsistency or vagueness in the show cause notices or assessment orders, accepted the factual findings on domain over the goods, and declined interference under writ jurisdiction. The challenge therefore failed. Case-Laws VAT and Sales Tax Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357038