1966 (4) TMI 62

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..... lso carried on a business of his own. During the accounting year, the assessee transferred the goods of his non-resident principal to his own business and on this transaction he admittedly collected commission from his non-resident principal. The question is whether the transaction involved a sale chargeable to tax. The revenue authorities as well as the Tribunal have uniformly held and in our opi .....

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