Supreme Court · 1988 INSC 138 · Decided 4 May 1988
Alwaye Agencies v. DY. Commissioner of Agricultural Income-Tax and Sales Tax, Ernakulam
- Court
- Supreme Court of India
- Citation
- 1988 INSC 138 · [1988] 3 S.C.R. 879
- Case number
- CIVIL APPEAL No. 523/1975
- Decided
- 4 May 1988
- Bench
- R.S. PATHAK, M.H. KANIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
v. DY. COMMISSIONER OF AGRICULTURAL INCOME-TAX AND SALES TAX, ERNAKULAM MAY 4, 1988 [R.S. PATHAK, CJ, AND M.H. KANIA, J.] Kera/a General Sales Tax Act-Whether the assessee appointed as distributor by a manufacturing company under an agreement to effect sale of its product is an agent under the appointed as distributor by the Travancore Cochin Chemicals Ltd. (the "said company") to effect sale of their product under an agreement. In the assessment of the assessee firm for the period 1967-68 under the Kerala General Sales D Tax Act, final assessment was completed and the
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