https://www.taxtmi.com/caselaws?id=791550 The Deputy Commissioner was held competent to complete the assessment and levy penalty because the State sales tax scheme permitted higher officers to exercise the powers of subordinate officers. The assessment was also within limitation, as the extended six-year period applied where the dealer furnished accounts and documents only after inspection. The dealer failed to discharge the statutory burden under section 6A of the Central Sales Tax Act to prove consignment transfers; as the prescribed documents were not produced and a principal-agent arrangement was not established, the movement was treated as inter-State sales. On that basis, the penalty was also sustained. en-us Tue, 12 May 2026 00:00:00 +0530 Wed, 13 May 2026 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791550 The Deputy Commissioner was held competent to complete the assessment and levy penalty because the State sales tax scheme permitted higher officers to exercise the powers of subordinate officers. The assessment was also within limitation, as the extended six-year period applied where the dealer furnished accounts and documents only after inspection. The dealer failed to discharge the statutory burden under section 6A of the Central Sales Tax Act to prove consignment transfers; as the prescribed documents were not produced and a principal-agent arrangement was not established, the movement was treated as inter-State sales. On that basis, the penalty was also sustained. Case-Laws VAT / Sales Tax Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791550