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1962 (4) TMI 64 - SC - VAT and Sales TaxWhether the appellant comes within section 14-A of the Madras General Sales Tax Act, and is liable to tax as a dealer? Held that:- Appeal dismissed. Sub-section (2) of section 14-A was said to be connected with the opening part, and it was argued that the tax was leviable on the turn-over relating to the business of a non-resident, which was carried on by the non-resident in the taxable territory. In our opinion, once the finding is given that the non-resident principal carried on the business of selling in Andhra Pradesh and the appellant was the admitted agent through whom this business was carried on, the rest follows without any difficulty. The High Court, in our opinion, was, therefore, right in upholding the levy of the tax from the appellant, in view of our decision that the appellant came within the four corners of section 14-A in relation to the transactions disclosed in the last category.
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