Capability of sole proprietor/dealer to tax - within the meaning ...
Case Laws VAT and Sales Tax
April 14, 2016
Capability of sole proprietor/dealer to tax - within the meaning of section 33(1), a sole proprietor/dealer can be brought to tax and his income can be assessed on the basis of the transactions of sale and purchase of goods undertaken by him/her and the Commissioner is enable to carry on best judgment assessment - HC
View Source