Q 272. Is summary assessment order to be necessarily passed against the taxable person?

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Ans. No. In certain cases like when goods are under transportation or are stored in a warehouse, and the taxable  person  in  respect  of  such  goods  cannot  be ascertained, the person in charge of such goods shall be deemed to be the taxable person and will be assessed to tax (section 48 of MGL). […

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