https://www.taxtmi.com/caselaws?id=380181 Levy of purchase tax on purchases from unregistered dealers could not be sustained on the existing record where the assessee contended that the same turnover had already been included in deemed sale value and taxed. The dispute turned on verification of returns, annexures and audit records, and the Tribunal had not examined that factual aspect. As correct turnover alone can be taxed and double taxation is impermissible, the matter required fresh scrutiny before liability could be affirmed. The assessment was therefore remanded to the Assessing Officer for reconsideration and verification of whether the turnover had already suffered tax. en-us Thu, 11 Apr 2019 00:00:00 +0530 Wed, 15 May 2019 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380181 Levy of purchase tax on purchases from unregistered dealers could not be sustained on the existing record where the assessee contended that the same turnover had already been included in deemed sale value and taxed. The dispute turned on verification of returns, annexures and audit records, and the Tribunal had not examined that factual aspect. As correct turnover alone can be taxed and double taxation is impermissible, the matter required fresh scrutiny before liability could be affirmed. The assessment was therefore remanded to the Assessing Officer for reconsideration and verification of whether the turnover had already suffered tax. Case-Laws VAT and Sales Tax Thu, 11 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380181