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of <h1>Dealer convicted for sales tax non-payment, fine imposed, tax recovery ordered. State appeal successful.</h1> <h3>The Public Prosecutor Versus Sarisetty Venkatasubbiah</h3> The Public Prosecutor Versus Sarisetty Venkatasubbiah - [1953] 4 STC 263 (Mad) The State appealed against the acquittal of a dealer in chillies for non-payment of sales tax. The dealer claimed he was a commission agent, not a dealer. The High Court set aside the acquittal, convicted the dealer, imposed a fine of Rs. 50, and ordered the tax to be recovered as a fine. The dealer was given three weeks to pay. Appeal allowed.
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