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Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1947 (7) TMI HC This

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1947 (7) TMI 1 - HC - VAT and Sales Tax

  1. 1986 (4) TMI 21 - HC
  2. 1951 (11) TMI 10 - HC
The Public Prosecutor appealed against the acquittal of the accused for failure to pay sales tax. The accused claimed to be an agent, not a "dealer," and therefore not liable to pay tax. The court agreed, stating that the accused was properly acquitted as he was found to be an agent, not a principal. The appeal was dismissed.

 

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