9911796707
TMI Blog2001 (9) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sold. The Tribunal, after referring to the decisions of the Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers' 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 General Sales Tax Rules, 1963, specifically provides that the turnover of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The revisions are hence dismissed. Petitions dismissed. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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