TMI Blog2002 (7) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... e Sales Tax Appellate Tribunal, Additional Bench, Ernakulam, in T.A. No. 965 of 1991. Revenue has filed this revision under section 41 of the Kerala General Sales Tax Act, 1963. Assessee in this case has filed return. In the assessment in question the assessing authority levied turnover tax on Rs. 48,29,120. This was questioned in appeal. But the appeal was dismissed. The point raised in the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee through its selling agents and tax has been paid by the agent on such turnover on behalf of the assessee. There is only one sale and that sale being taxable on which tax is collected and paid it at the first point within the State. The Tribunal came to the conclusion that the sale was done by the agent for and on behalf of the assessee. Therefore, the transactions were only first sale on w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the agent which is available in the assessment records. The agent collected tax and paid for and on behalf of the assessee. The sale was taxable as first sale but exempted from the turnover of the assessee as tax has been collected and paid by the agent. The Tribunal held that the agent was dealing only for and on behalf of the principal. Therefore tax cannot be levied on such turnover. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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