1954 (3) TMI 55

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..... y were assessed to sales tax was Rs. 6,20,500. The assessees claimed that as they sold the goods on behalf of known principals, they should not be made liable to tax under Section 8 of the Sales Tax Act. That was the sole contention, but at the stage of the appeal before the Tribunal, they raised a further question that in any event, in these transactions they acted as a broker and auctioneer and .....

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..... ained from the seller for the payment of the sale price and Ex. D, the duplicate copy of the Cardamom sales vouchers. On the strength of these docu- ments, the appellants contended that they acted only as brokers. It is not possible to disagree with the finding of the Appellate Tribunal; we ourselves scrutinised some of these documents, and we are satisfied that there is nothing to show that the a .....

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..... requirements of the section must be satisfied before the assessees could claim exemption under it, as the object of the provision is to enable the Government to proceed against the principals. It is only in that event that the commission agent would be exonerated from the liability. The decision, therefore, on both the points of the Appellate Tribunal, is correct and must be affirmed. The revisio .....

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