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1958 (2) TMI 28 - SC - VAT and Sales TaxWhether even if this is not a case of agency in the contractual sense of the term, it is an agency in its wider connotation and he referred to Webster's Dictionary where one of the meanings given to "agency" is "instrumentality." Held that:- In our opinion, the only kind of agency that will serve the respondents is an agent as understood in the law of principal and agent. There were two sales here and both could not have occasioned the export, only the second of the two did that, and the respondents were not parties to it either directly or through the exporters as their agents. It follows that the first sale, with which alone the respondents were associated, did not do that. If it did not, then it hardly matters whether the goods were exported through the instrumentality of the exporters or not because, according to the decisions of this Court, all sales that precede the one that occasions the export are taxable. But even if the facts were as stated, that would not help because, as we have already pointed out, this Court has decided that only the sale that occasions the export is exempt and that the sale to the exporter that preceded it is not, even if it was made "with a view to", or "for the purpose of", export - we are in favour of the appellant on the first point - Case remanded.
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