https://www.taxtmi.com/caselaws?id=800922 Railway container contractors that lease railway parcel space for carriage of goods are deemed dealers under the Uttar Pradesh VAT framework. Where that status has already been conclusively determined between the parties, it cannot be reopened before a coordinate Bench. Contractors must maintain and produce prescribed consignment, consignor and consignee records; non-production despite opportunity permits an adverse inference. In a regular assessment, the dealer bears the burden of substantiating non-liability through those records. Rule 54 does not displace deemed-dealer status or excuse statutory record-maintenance obligations. en-us Tue, 06 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800922 Railway container contractors that lease railway parcel space for carriage of goods are deemed dealers under the Uttar Pradesh VAT framework. Where that status has already been conclusively determined between the parties, it cannot be reopened before a coordinate Bench. Contractors must maintain and produce prescribed consignment, consignor and consignee records; non-production despite opportunity permits an adverse inference. In a regular assessment, the dealer bears the burden of substantiating non-liability through those records. Rule 54 does not displace deemed-dealer status or excuse statutory record-maintenance obligations. Case-Laws VAT / Sales Tax Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800922