Seller is an agent of Government or not-two opposite verdicts1 comments Sunday, February 10, 2013
Recently Punjab & Haryana High Court in Gheru Lal Bal Chand vs State of Haryana has held that no liability can be fastened on the purchasing registered dealer on account of non-payment of tax by the selling registered dealer in the treasury unless it is fraudulent, or collusion or connivance with the registered selling dealer or its predecessors with the purchasing registered dealer is established.
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