1954 (3) TMI 55 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the petition of Cardamom Marketing Co. Ltd., Bodinayakanur for the assessment year 1948-49, regarding liability for sales tax. The Tribunal found that the assessees did not act as brokers or commission agents for known principals, therefore not entitled to exemption under Section 8 of the Sales Tax Act. The decision of the Tribunal was affirmed, and the petition was dismissed with costs.