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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Broker in Tea Transactions Acquitted under Sales Tax Act</h1> The High Court acquitted the petitioner, a broker in tea transactions, as he was not considered a dealer under the Madras Sales Tax Act. The court ordered ... - The petitioner, a broker in tea transactions, received commission but was not considered a dealer under the Madras Sales Tax Act as he did not buy or sell the goods. The High Court acquitted the accused and ordered a refund of any fines or taxes paid. (Case citation: 1954 (3) TMI 46 - MADRAS HIGH COURT)

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