Transporter Deemed Owner of Goods, Fails to Prove Dealer Status; Tax Evasion Interpretation Upheld Under 2003 Act.

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....Validity of assessment order -Non-existing dealer - the petitioner being a transporter is deemed to be the owner of the taxable goods and is bound to comply with all the requirements of the Act of 2003. It is not the case of the petitioner that the consignor and the consignee are existent dealers and the consignment itself did not match with the documents. Therefore, there is no reason to doubt the action of the respondents in construing the consignment in question as an attempt to evade the tax. - HC....