https://www.taxtmi.com/caselaws?id=374574 An assessee claiming that disputed molasses sales were effected only as a commission agent must prove the commission agency arrangement with cogent evidence before the fact-finding authority. Here, the assessee admitted participation in the transactions but failed to produce reliable certificates, statements, or other material linking the buyer and seller, while its books recorded the sales without any indication of commission dealings. The revisional court also declined to rely on photocopies filed for the first time in revision, as they had not been properly brought on record as additional evidence before the Tribunal. The tax liability sustained by the lower authorities was therefore maintained. en-us Tue, 29 Jan 2019 00:00:00 +0530 Tue, 05 Feb 2019 06:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374574 An assessee claiming that disputed molasses sales were effected only as a commission agent must prove the commission agency arrangement with cogent evidence before the fact-finding authority. Here, the assessee admitted participation in the transactions but failed to produce reliable certificates, statements, or other material linking the buyer and seller, while its books recorded the sales without any indication of commission dealings. The revisional court also declined to rely on photocopies filed for the first time in revision, as they had not been properly brought on record as additional evidence before the Tribunal. The tax liability sustained by the lower authorities was therefore maintained. Case-Laws VAT and Sales Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374574