9911796707
TMI Blog1956 (8) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... question was raised in S.A. No. 921 of 1953* before me and I held that the position of the plaintiff therein who was a consignee retail dealer was not that of a dealer and he cannot come within the meaning of a dealer as defined in the Act and that, therefore, he would not be liable to pay any sales tax. I held that even though he does not call himself as an agent, he was only an accommodator or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion of treating him as a dealer within the meaning of the definition in the Act. The same circular orders are the subject-matter of the present second appeal under which the plaintiff was acting. In these circumstances the plaintiff must succeed in this second appeal. It is, however, contended by the learned Assistant Government Pleader, that the facts of this case are different and that therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. It does not appear to me from the mere admission of the plaintiff's agent, that the course of transaction in the present case is in any way different from the one which was concerned in S.A. No. 921 of 1953*. No doubt there are certain invoices issued by the plaintiff Since reported as P. Vaidyanatha Iyer v. State of Madras [1957] 8 S.T.C. 268. to the retailers which are referred to as pro for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ex-mill price, the ten per cent profit and sales tax, to enable that dealer to prepare the invoices in the names of those retail dealers. The preparation of the invoices by the plaintiffs, which are referred as temporary invoices, is for the purpose of the import dealer to prepare invoices and send them direct to the retailer. Therefore, there is no question of two sale transactions, one by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who passes the goods from one hand to another under the directions of the Government in pursuance of the control regulations they have laid down for enforcement. He is simply in the position of an intermediary and his function is correctly described, even in the circulars, as being only for distribution of the goods and not for effecting sale. He can in no view of the case be a dealer and therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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