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1971 (9) TMI 161 - SC - VAT and Sales TaxWhether an agent of a principal who is also a dealer under Madras General Sales Tax Act, 1959 is entitled to the same rights as his principal has under the Act? Whether the principal is entitled to the exemption claimed has been left open by the High Court? Held that:- Appeal dismissed. The determining factor in all such cases is whether the buyer directly or by implication agree to buy and the seller agree to sell separately the packing material. In this case we are not called upon to go into that question. We merely indicated the approach as a matter of guidance. The question for decision by us lies within a narrow compass and that question is whether the assessee is entitled to claim exemption in respect of packing charges if his principal could have claimed it had it sold the cement itself. On that question, we agree with the view taken by the High Court.
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