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1966 (10) TMI 121 - SC - VAT and Sales TaxWhether the respondents are liable to be taxed under section 14-A of the Act in respect of their turnover on the transactions effected on behalf of their principals residing either in the Kasargod Taluk or in places in the former District of Malabar for the period from 1st November, 1956 to 31st March, 1957? Held that:- Appeal allowed. The judgment of the Mysore High Court in these appeals should be set aside and the cases of the respondents should be remanded to the Commercial Tax Officer, Additional Circle, Mangalore, for ascertaining whether the disputed turnover had been included in the turnover of the non-resident principals of the respective respondents, and thereafter to proceed to make the assessments in accordance with law.
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