1969 (9) TMI 105 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh ruled that the turnover of Rs. 1,85,305-6-9 representing the value of cotton is not liable for sales tax in the hands of the assessee. The assessee was found to be acting as an agent on behalf of the mills in purchasing and supplying the cotton. The Tribunal's decision was upheld, and the assessee was awarded costs.