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1954 (3) TMI 46 - HC - VAT and Sales Tax
The petitioner, a broker in tea transactions, received commission but was not considered a dealer under the Madras Sales Tax Act as he did not buy or sell the goods. The High Court acquitted the accused and ordered a refund of any fines or taxes paid. (Case citation: 1954 (3) TMI 46 - MADRAS HIGH COURT)
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