1975 (3) TMI 110

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..... petitioners are liable to pay tax on a turnover of Rs. 14,258, which represented the value of husk left by the petitioners with the millers in lieu of cooly charges. Facts found by the Tribunal are as follows: The petitioners are commission agents having dealings in groundnuts on behalf of the agriculturist-principals. After receiving the groundnuts from the agriculturists, the petitioners sent .....

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