1972 (9) TMI 119

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..... e appellants, who acted as the selling agents of an agriculturist-principal, can be said to be "dealers" in respect of sales effected by them as such selling agents to themselves and assessed on such sales. The question has to be answered in the affirmative in view of the decisions of this court in State of Madras v. T.C.M. Society Ltd.[1965] 16 S.T.C. 760. and Deputy Commissioner of Commercial Ta .....

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..... ons and collecting the amount due as per statute. As pointed out by the Supreme Court in Mathra Parshad and Sons v. State of Punjab[1962] 13 S.T.C. 180 (S.C.).: "There can be no estoppel against a statute. If the law requires that a certain tax be collected, it cannot be given up, and any assurance that it would not be collected, would not bind the State Government, whenever it chose to, collect i .....

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