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1962 (2) TMI 62 - SC - VAT and Sales TaxWhether the appellant firm can be regarded as dealer under section 18 of the Hyderabad General Sales Tax Act, 1950 (XIV of 1950) with respect to certain transactions of purchasing castor seed entered into by the Bombay Export Co. Ltd. in the former State of Hyderabad on the ground that the appellant was the agent of the company? Held that:- Appeal dismissed. There is no doubt whatsoever that the appellant firm was not merely a financier of the company but also its agent during the years in question. It, therefore, falls squarely within the ambit of section 18 of the Hyderabad General Sales Tax Act and the Sales Tax Authorities were justified in making the assessments against it.
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