1971 (6) TMI 49 - HC - VAT and Sales Tax

Summary

The respondents, registered dealers under the Central Sales Tax Act, supplied goods outside Maharashtra but were assessed as agents of buyers. They claimed exemption under section 5(2) of the Act, which was accepted. The Tribunal rejected the department's contention that sales fell under section 3 for inter-State trade. The court upheld the Tribunal's decision, citing precedent, and dismissed the petition with costs.