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1956 (8) TMI 38 - MADRAS HIGH COURTExtract: .......of an intermediary and his function is correctly described, even in the circulars, as being only for distribution of the goods and not for effecting sale. He can in no view of the case be a dealer and therefore he is not liable for being taxed under the Sales Tax Act. The result is this second appeal is allowed with costs. No leave. Appeal allowed.
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