Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1988 (5) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1988 (5) TMI 329 - SC - VAT and Sales TaxWhether there is a sale or not? Whether there is transfer of property? Held that:- Appeal dismissed. It is not necessary to consider this submission, because, according to us, in view of the said agreement, considered in the light of the surrounding circumstances, the assessee as distributor was not an agent of the said company in respect of the transactions in question, but was the purchaser and hence the transactions were liable to be included in the turn- over of the assessee.
|