TMI Blog1967 (7) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... ions directed against the appellate orders are also posted together. The common point is whether the assessee, who is a commission agent, and therefore, a dealer as defined in the Madras General Sales Tax Act, 1959, is entitled to deduction from the turnover of excise duty paid on the goods by the common principal. That excise duty is deductible from the turnover is not in dispute but the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agent as a measure of convenience. Once it is realised that the sales effected by the commission agent are really for and on behalf of the principal and the principal is entitled to deduction of excise duty from the turnover, it will at once become clear that the commission agent, who is assessed on the turnover, is also eligible to ask for deduction of excise duty from the turnover. The turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim deduction of excise duty also. If both deductions are made, the assessee will get a double advantage. Apart from this, we are of opinion that the transactions being essentially those of the principal brought to tax in the hands of the dealer, notwithstanding the apparent tenor of the relative rules, the commission agent as a dealer will be entitled to deduction of excise duty from the corres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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