1956 (6) TMI 8

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..... ommercial Taxes, dated 18th January, 1954. The learned counsel for the petitioners raised the two following points against the order of the Additional Commissioner: (1) That in respect of the tin imported from China for the Government of India valued at Rs. 24,50,227, the petitioners were nothing but purchasing agents of the said Government and they were paid a commission of 1 per cent. for their .....

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..... the petitioners stated explicitly that they would act only as commission agents in respect of the proposed transaction and that they would charge Rs. 5 per cwt. (which is just over 1 1/2 per cent. of the price), inclusive of their commission for their services. Though this was not confirmed in so many words by the Director-General, it was tacitly confirmed by his letter dated 5th February, 1948, .....

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..... rnment of Rs. 6,825 per long ton c.i.f. Calcutta as is proved by the letter of the National Bank of India dated 13th May, 1948. The above evidence would tend to prove the case of the petitioners that they were acting only as purchasing agents on a commission basis for the Government of India. As against this, the learned Government Pleader pointed out that a commission agent is also a dealer if h .....

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..... s. In this connection the learned counsel for the petitioners drew my attention to the general law regarding principal and agent, which is too well-known to need reiteration. The conduct of the petitioners in agreeing to import tin on behalf of the Government for a commission of 1 per cent. only, when the rate of sales tax was very much higher than this, would go to show that they never acted in a .....

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..... eneral of Supplies, delivery was made to the Controllers of Stores of different railways and that debits were raised against the accounts of the railways. The mere form of the contract is not material so long as it can be shown that the goods were actually delivered to the railways for their consumption and that payment was made out of the railway accounts. As sales to Railway administrations were .....

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