https://www.taxtmi.com/caselaws?id=275822 Section 3-AAAA could be applied only on a clear foundational finding that the selling dealer was not liable to tax; in the absence of such a finding, liability could not be sustained merely on an assumption that purchases were from small agriculturists or dealers below the turnover limit. The Tribunal's reliance on that basis, without an earlier factual foundation, was unsustainable. Where the assessee had not furnished complete particulars of all selling dealers, the proper course was remand for a fresh inquiry into the dealers' tax liability and then consequential decision on the dispute, including any interest question under Section 8(1). en-us Wed, 28 Jan 1987 00:00:00 +0530 Thu, 18 Oct 2018 10:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275822 Section 3-AAAA could be applied only on a clear foundational finding that the selling dealer was not liable to tax; in the absence of such a finding, liability could not be sustained merely on an assumption that purchases were from small agriculturists or dealers below the turnover limit. The Tribunal's reliance on that basis, without an earlier factual foundation, was unsustainable. Where the assessee had not furnished complete particulars of all selling dealers, the proper course was remand for a fresh inquiry into the dealers' tax liability and then consequential decision on the dispute, including any interest question under Section 8(1). Case-Laws VAT and Sales Tax Wed, 28 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275822