TMI Blog1947 (7) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... n 15 of the Madras General Sales Tax Act, 1939, read with Section 10. The accused was assessed on a turnover of Rs. 1,25,000 during the year 1944-45 and the notice calling upon him to pay the tax was received by the accused on 5th January, 1946. He was given 21 days' time for payment. On failure to pay, this prosecution was initiated against him by the Assistant Commercial Tax Officer, Chittoor. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -clause which expressly provides that: "the agent of a person resident outside the Province who carries on the business of buying or selling goods in the Province shall be deemed to be the dealer in respect of such business for the purposes of this Act". This explanation implies that otherwise, such an agent would not be regarded as the "dealer". The tax is assessed on the turnover of a business a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not take the precaution of obtaining a licence under Section 8. But surely it is open to him to establish that he is merely an agent and not a "dealer" within the meaning of the Act, with a turnover in the business of purchasing and selling goods. It has been found by the Magistrate in this case that the respondent is an agent and not a principal, and I agree with him that he is not liable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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