https://www.taxtmi.com/caselaws?id=420213 Tax collected from the transporter at the check post under Rule 94 had to be credited in the dealer's assessment, and the same consignment transactions could not be taxed again in the dealer's hands on an allegation of suppression. Double taxation on the same transaction was impermissible on these facts, so the enhancement of taxable turnover made by the assessing authority could not stand. The transactions were therefore not liable to be treated as suppressed merely because tax had already been realised at the check post. en-us Wed, 16 Mar 2022 00:00:00 +0530 Wed, 30 Mar 2022 08:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420213 Tax collected from the transporter at the check post under Rule 94 had to be credited in the dealer's assessment, and the same consignment transactions could not be taxed again in the dealer's hands on an allegation of suppression. Double taxation on the same transaction was impermissible on these facts, so the enhancement of taxable turnover made by the assessing authority could not stand. The transactions were therefore not liable to be treated as suppressed merely because tax had already been realised at the check post. Case-Laws VAT and Sales Tax Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420213