TMI Blog1962 (4) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... ant 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. - Civil Appeal No. 397, 398 of 1961, - - - Dated:- 19-4-1962 - DAS S.K., HIDAYATULLAH M. AND SHAH J.C. JJ B. Sen, Senior Advocate (B.P. Maheshwari, Advocate, with him), for the appellants (in both the appeals). K.N. Rajagopal Sartri, Senior Advocate (D. Gupta, Advocate, with him), for the respondents. -------------------------------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the railway, stocked them in its own godowns, found buyers and delivered the goods to the buyers. This category of sales was held to be within the Madras General Sales Tax Act and the appellant, liable to the tax. The appellant does not question this part of the decision. The second category was in which it merely booked orders and forwarded them to Bombay and the principals sent the goods with the railway receipts through the bank to the purchasers in Andhra Pradesh. The connection of the appellant was not considered sufficient to constitute it the "dealer", as defined in the Madras General Sales Tax Act, and such sales were omitted from the turnover. No dispute, therefore, arises about this category. The third category related to goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons and additions, namely: (i) In respect of the business of the non-resident, his agent residing in the State shall be deemed to be the dealer. (ii) The agent of a non-resident shall be assessed to tax or taxes under this Act at the rate or rates leviable thereunder in respect of the business of such non-resident in which the agent is concerned, irrespective of the amount of the turnover of such business being less than the minimum specified in section 3, sub-section (3). (iii) Without prejudice to his other rights, any agent of a non- resident who is assessed under this Act in respect of the business of such non-resident may retain out of any moneys payable to the non- resident by the agent, a sum equal to the amount of the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial Tax Officer, Calcutta [1958] 9 S.T.C. 428. In that case, this Court was called upon to consider the Bengal Finance (Sales Tax) Act, 1941 (6 of 1941). There also, the agent was sought to be made liable in respect of the sale of goods belonging to a non-resident principal under a section which may be taken to be in pari materia with the section, we are considering. This Court held that the Kanpur Mills, whose agent the appellant in the case was, were not carrying on any business of selling goods in West Bengal and were selling goods in Kanpur and despatching them to West Bengal for consumption. This part of the judgment is called in aid to show that the first condition of the liability of the agent in the present case under the Madr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no finding on the facts of one case can be applied to the facts of another. 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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