Supreme Court · 1975 INSC 296 · Decided 27 November 1975
Bagal Kot Cement CO. v. State of Mysore
- Court
- Supreme Court of India
- Citation
- 1975 INSC 296 · [1976] 2 S.C.R. 852
- Case number
- CIVIL APPEAL No. 98/1971
- Decided
- 27 November 1975
- Bench
- P.K. GOSWAMI, N.L. UNTWALIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Cemral Sales 1'ax Act, 1956-S. 2(b)-"dealer" if includes a del credre agent c.nd a mercantile agelll. By an agreement, the State Trading Corporation appointed the appellant as its selling agent for cement. A term o[ the agreement was that the agent shall collect State or inter-State The appellant paid the sales tax on its annual turn- over to me Sales Tax Authorit.ies. Later, however, it filed an appeal stating ~ that it was ncit a dealer and, as such, was not liable to pay any tax, but that was dismissed. Its appeal to the Appellate Tribunal and later revision application
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