1953 (4) TMI 16

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..... that there was no sale by Pappanna Rowther of the jaggery that he produced to Kathar Nadar and that there was only one sale, namely, by Kathar Nadar, to outsiders. The petitioner failed to submit for the year 1948-49 the "A" return prescribed by Rules 6 and 11 of the General Sales Tax (Turnover and Assessment) Rules before 1st April, 1949. For this omission, he was prosecuted and convicted and sen .....

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..... ed that as it was Kathar Nadar and Co. which had effected the sales, there was no sale by Pappanna Rowther and so he was not bound to submit the return. This argument does not appear to be sound. A person may directly sell himself or through an employee or through a commission agent or through other means. The nature of the machinery that he employs is immaterial, so long as he does sell the goods .....

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