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1972 (10) TMI 76 - SC - VAT and Sales TaxWhether on the facts and in the circumstances of the case the assessee acting as commission agent was liable to pay sales tax in the years 1960-61 and 1961-62 on the turnover of khandsari sugar manufactured by his principals? Held that:- Appeal dismissed. Khandsari sugar with which we are concerned in this case was manufactured in U.P. That being so we are in agreement with the High Court that only the sales by the manufacturers are liable to be brought to tax under the notification.
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