Modi Spinning and Weaving Mills vs Commissioner of Trade Tax
Stock transfers-Burden of proof-The burden of proof to establish stock transfer of goods was on the dealer of the said goods who was required to furnish relevant book of accounts or [LexDoc Id : 339023]
Commissioner of Trade Tax vs Prince Tourists Bus Service
Trade tax-Deemed sale-The control or possession of buses provided to companies for transit of employees had not been transferred to the said companies. Consequently, the to [LexDoc Id : 339019]