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1947 (7) TMI 1 - HC - VAT and Sales TaxExtract: .......hat he is merely an agent and not a dealer within the meaning of the Act, with a turnover in the business of purchasing and selling goods. It has been found by the Magistrate in this case that the respondent is an agent and not a principal, and I agree with him that he is not liable. He was properly acquitted of the charge. The appeal is dismissed.
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