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TMI Blog1963 (4) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... cted againt the order of the Assessing Authority, Kangra, asking the petitioner to pay purchase tax amounting to Rs. 952-47 nP. The petitioner is a registered dealer and also a tea merchant. He purchases tea from the growers directly and also from other registered dealers. He sells his tea through commission agents at Amritsar. With regard to the purchases in question declarations in the form pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o bring account books for 1959-60 with you." The petitioner contested the tice and the following order (annexure "F") was passed by the Assessing Authority on the 6th of December, 1961: "Having come to kw that the dealer had utilized the goods pur- chased by him by availing the concession of tax-free purchases from registered dealers under section 5(2)(a)(ii) for purposes other than for which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h these were sold to him. It is common ground that if the goods were sold directly by the dealer he would t be liable to the purchase tax as is w claimed from him. It is only claimed on the basis that the goods were sold through commis- sion agents. Therefore, the short question that arises for determina- tion is whether the sale through a commission agent is by a different person than by the deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion as hereinbefore mentioned or t, who carries on the business of selling, supplying or purchasing goods and who has in the customary course of business, authority to sell goods belonging to the principals or to purchase goods on their behalf, is a dealer." This definition will show that the commission agent employed by a dealer is included in the term dealer and a dealer or his commission agen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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