1951 (4) TMI 20

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..... that the petitioners are dealers and are not commission agents. Section 8 of the General Sales Tax Act clearly lays the burden on the petitioners to prove that they were commission agents and not dealers. A perusal of the judgments of the courts below does not disclose that the petitioners have taken care to prove to the satisfaction of the courts below that they were commission agents and not dea .....

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..... if the petition- ers had succeeded in proving that they were not dealers but were (1) [1947] 2 M.L.J. 220; 1 S.T.C. 167. (3) [1949] 1 M.L.J. 530; 1 S.T.C. 223. (2) [1950] 1 M.L.J. 564; 1 S.T.C. 245. only commission agents, then certainly the tax was not legitimately leviable against them and the claim of the assessing authorities would not be tenable. But, unfortunately for the petitioners in th .....

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..... petitioners were not really dealers but were merely commission agents. In the absence of any such evidence, I do not think that there is any case made out against the judgments of the courts below. I therefore hold that what the courts below have decided is correct and there are no merits in these petitions. The petitions are therefore dismissed. Petitions dismissed.
Case laws, Decisions, Jud .....

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