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1960 (11) TMI 82 - SC - VAT and Sales TaxWhether the respondents were carrying on such a business in respect of coal? Held that:- Appeal dismissed. The position of the respondents was merely that of agents, arranging the sale to a disclosed purchaser, though guaranteeing payment to the colliery on behalf of their principal. In view of what we have said, no business of selling coal was disclosed in the instance cited before the Collector, and the order of the Tribunal was correct on the facts placed before it.
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