Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1963 (11) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1963 (11) TMI 57 - SUPREME COURTWhether on a true construction of the agreement dated 1-6-1952 between the assessee and Caltex (India) Limited, the kerosene supplied by Caltex (India) Ltd., to and sold by the petitioner was as purchaser or as commission agents? Whether the respondent is precluded from levying and collecting sales tax on the disputed turnover on account of the fact that a licence under section 9 of the Sales Tax Act was granted to the petitioners? Held that:- Appeal allowed. Setting aside the judgment of the High Court we express no opinion on the interpretation of the agreement of June 1, 1952, or as to the correctness of the view taken by the High Court. We find it enough to proceed on the assumption that the view for which the respondent contends that the agreement creates an agency is correct for even so, for the reasons earlier mentioned, it must be held that the respondent is not entitled to exemption under section 9 as it is not an agent of the kind contemplated by the section. We leave the question of the proper interpretation of that agreement for decision at a later stage when the question properly arises.
|