2003 (9) TMI 711

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... anut, turmeric, etc., in Jew Town, Mattancherry. It is a registered dealer under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956. The assessee is dealing in its own goods as well as the goods belonging to their principals on commission basis. In the assessment for the year 1991-92, the assessee took a contention before the assessing authority that it is not liable to pay .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... xable at the point of last purchase sold by the assessee on commission basis on behalf of its principal. The Tribunal noted that this order of the Full Bench of the Tribunal was affirmed by this Court also. 4.. Mr. A. Kumar, learned counsel appearing for the petitioner, relying upon Notification S.R.O. No. 717/88 with regard to four specified items, namely garbled pepper, ungarbled pepper, areca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t, the Notification S.R.O. No. 717/88 will apply. In the instant case, we do not think it necessary to consider all these contentions, for, a division Bench of this Court by judgment dated September 17, 2001 in T.R.C. No. 401 of 2001 and connected cases considered the question with reference to the Notification also and has come to the conclusion that the commission agents also are liable to turno .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X