2001 (9) TMI 1116

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..... commission agents. They sell goods at the last purchase point in the State. Turnover tax is liable to be paid by the penultimate purchaser. According to the petitioners the penultimate purchasers are registered dealers under the Kerala General Sales Tax Act, 1963 and the petitioners are only their agents selling on their behalf and hence they cannot be assessed to turnover tax on the goods so sol .....

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..... ion and Co-ordinating Organisation [1972] 29 STC 114, Cardamom Planters' Association v. Deputy Commissioner of Sales Tax [1989] 75 STC 118 and State of West Bengal v. O.P. Lodha [1997] 105 STC 561, it is clear that the petitioners, who are commission agents, are liable to be assessed under the Act since they satisfy the definition of a dealer occurring in the Act. Rule 9(k)(ii) of the Kerala Gener .....

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..... negatived by a division Bench of this Court in Kerala Produce and Export Company, Kozhikode v. State of Kerala [1998] 111 STC 357; (1997) 5 KTR 221. With respect, we see no reason to differ from the reasoning and the conclusion of the division Bench of this Court. In the light of this position, we are satisfied that no interference is called for with the decision of the Tribunal in these cases. T .....

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