1954 (3) TMI 46

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..... as acting as selling agents in respect of rubber, tea and cashewnuts on behalf of Coffee Plantations Ltd., Tamaranneri Rubber Co., Ltd., Nilambur, and Amalgamated Malabar Estates, Tamaranneri. In the invoices made out for tea, the corporation was charging 2 per cent commission from the estates for whom they sold tea. The petitioner was not keeping an account of the orders booked but kept only an .....

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..... ods and simply bring the seller and the buyer together and receive a brokerage or com- mission, by way of remuneration for the trouble. In such cases the merchants are not liable to pay sales tax on the commission that is received. This revision petition is not opposed by the Government. I therefore set aside the conviction and sentence and acquit the accused. The fine and the tax amount, if paid, .....

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