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Issummary assessment order to be necessarily passed against the taxable person?
Team SoOLEGAL | 01/01/1970

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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