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TMI Blog1966 (2) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.C. 710; 1964 K.L.T. 483. 2.. A few facts are necessary to understand the scope of this petition. The assessee was a licensee under section 9 of the General Sales Tax Act, 1125. For the year 1955-56 he submitted a return showing a gross turnover of Rs. 3,03,766-11-6 and claimed exemption on the whole of the turnover on the ground that he is a mere commission agent. Exemption was granted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal set aside the order passed by the Deputy Commissioner on 5th March, 1960, as well as the order passed by the Sales Tax Officer on 15th February, 1957, and directed the Sales Tax officer to deal with the matter afresh. The Sales Tax Officer thereafter assessed the petitioner in the tax revision case on the turnover mentioned above. Appeals taken by the petitioner against that assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, cannot be sustained. We therefore set aside the orders of assessment passed by the Sales Tax Officer and confirmed by the Appellate Assistant Commissioner and by the Sales Tax Appellate Tribunal and restore the original order of the Sales Tax Officer dated 15th February, 1957." This passage is perhaps misleading and we find that it has been understood in a manner that was not intended. All t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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