TMI Blog1987 (4) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable at sale point. Indeed it is taxable at every point of sale. Venkateswara Co. did not however collect the tax while effecting the said sale on the ground that it was acting as the selling agent of the agriculturist producers and inasmuch as the principals are exempted, their agent is equally exempted. After purchasing the gum the petitioner despatched it to other States for sale through a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is liable to tax under this Act) from a person other than a registered dealer, and (a) either consumes such goods in the manufacture of other goods for sale or otherwise, or (b) disposes of such goods in any manner other than by way of sale in the State, or (c) despatches them to a place outside the State except as a direct result of sale or purchase in the course of inter-State trade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the said words occurring in the statute. Now it is not disputed that gum is taxable generally under the Act. But the registered dealer who sold the same to the petitioner did not collect the tax for the reason that he was acting as an agent of the agriculturist producer. This is a case where the tax was not collected because of the said circumstance. If so, it would squarely fall under clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We may also mention that in this case, clause (c) of section 6-A is also satisfied because the goods have been despatched by the petitioner to a place outside the State for sale. In our opinion therefore the Tribunal was right in holding that the goods have been properly subjected to tax under section 6-A of the Andhra Pradesh General Sales Tax Act. The T.R.C. is accordingly dismissed. No costs. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
