Supreme Court · 1971 INSC 232 · Decided 1 September 1971
State of Madras v. Cement Allocation Co-Ordinating Organisation
- Court
- Supreme Court of India
- Citation
- 1971 INSC 232 · [1972] 1 S.C.R. 548
- Case number
- CIVIL APPEAL No. 2300/1968
- Decided
- 1 September 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
MADRAS v, CEMENT ALLOCATION CO-ORDINATING ORGANISATION September 1; 1971 [K, S. HEGDE AND A. N. GROVER, JJ.l Madras General Salt'.\' T(/x Act 1959 and Rules-A~ent a 'dealer' under .'i. 2(9)-PackinR n1nterials deductible front total turnover under r. 6(c) (11)-Agent selling cement on behalf of The assessee (respondent herein) \V~s the .<:elling: agent of a cement company. Under s. 2(g) of the Madras General Sales Tax Act, 1959 the term 'dealer' is defined to include a commission a~cnt. In February 1967 the Deputy Commercial Tax Officer. Lalgudi, asked the asscssee to show cause why
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