1981 (7) TMI 225

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..... , on the facts and in the circumstances of this case, the finding of the Member, Additional Sales Tax Tribunal, that M/s. Binayak Sabat Sons of Berhampur was the commission agent of the appellant till the point of sale, is not perverse and is consistent with the facts and materials on record?" 2.. The assessee, a registered dealer in cloth, ready-made garments, seasonal goods, etcetera, at Bal .....

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..... them from the appellant, he being a registered dealer and having issued declarations for the entire sale proceeds, what he paid to the appellant is not material. The appellant has produced declaration for the entire price of the goods and not prices he received. In that view the deductions claimed by the appellant should have been allowed." 3.. The Tribunal, in our view, did not apply the appro .....

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..... en found out. We are of the opinion that unless the matter is examined with reference to these aspects, it is difficult indeed to hold whether Binayak Sabat Sons were purchasers or commission agents qua the transactions. We decline to answer the question referred, but would suggest that while giving effect to our order, the Tribunal might hear the parties again, examine the question keeping the .....

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