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1998 (1) TMI 471 - SC - VAT and Sales TaxWhether the company fell within the definition of “dealer”? Held that:- Appeal allowed. In the present case, despite the remand ordered by the High Court earlier, the Revenue failed to bring on record facts which would justify the conclusion that the company is a dealer. It could not have been unaware of the onus that it was required to discharge, but it failed to do so. Even so, we are persuaded to remand the matter to the Tribunal so that the Revenue may have a last opportunity to produce such facts as are requisite to support its case. The company would, of course, also be entitled to lead such evidence as it thinks necessary to counter the Revenue’s case.
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