1967 (7) TMI 110

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..... ose their appeals were heard together by the Tribunal and the petitions directed against the appellate orders are also posted together. The common point is whether the assessee, who is a commission agent, and therefore, a dealer as defined in the Madras General Sales Tax Act, 1959, is entitled to deduction from the turnover of excise duty paid on the goods by the common principal. That excise duty .....

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..... to bring those transactions to tax at the hands of the commission agent as a measure of convenience. Once it is realised that the sales effected by the commission agent are really for and on behalf of the principal and the principal is entitled to deduction of excise duty from the turnover, it will at once become clear that the commission agent, who is assessed on the turnover, is also eligible to .....

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..... interpretation placed by the Tribunal on the rule, be entitled to claim deduction of excise duty also. If both deductions are made, the assessee will get a double advantage. Apart from this, we are of opinion that the transactions being essentially those of the principal brought to tax in the hands of the dealer, notwithstanding the apparent tenor of the relative rules, the commission agent as a d .....

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