9911796707
TMI Blog1969 (11) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... ncipal, sold agricultural produce claiming exemption under the proviso to section 2(r) of the Madras General Sales Tax Act. The Tribunal granted the exemption. The tax case filed by the State is directed against its order. In support of the tax case, reliance is placed on State of Madras v. T.C.M. Society Ltd. [1965] 16 S.T.C. 760. Undoubtedly this is in favour of the State. But with respect, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ader, for the petitioner. JUDGMENT The judgment of the court was delivered by VEERASWAMI, C.J.-We are of the view that State of Madras v. T.C.M. Society Ltd.(1) has been correctly decided. One of us was a party to the reference, which was made on the view that if the person, who sold the agricultural produce, did so as an agent simpliciter, the proceeds of sale would not be liable to charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over in the hands of the assessee on the view that since the assessee sold as an agent of the cultivator, the benefit was available to the agent also. The error committed by the Tribunal lay in the assumption that the assessee was a mere agent, who would not be within the scope of the definition of a dealer. A dealer, as defined, includes also a commission agent who, unlike an agent, has the prope ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
