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<h1>Purchaser not liable for sales tax if seller paid composition fee. High Court of Mysore ruling.</h1> The High Court of Mysore held that a purchaser of arecanuts was not obligated to pay sales tax as the seller had already paid a composition fee. The court ... - The High Court of Mysore ruled that a purchaser of arecanuts was not liable to pay sales tax as the seller had already paid a composition fee in lieu of tax. The composition fee paid by the seller did not absolve him of his tax liability. The court allowed the writ petitions and set aside the Commercial Tax Officer's orders, with costs awarded to the petitioner. (Case citation: 1968 (9) TMI 102 - Mysore High Court)
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