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Issues: (i) Whether selling agents of an agriculturist-principal who effected sales to themselves could be treated as dealers and assessed on such sales. (ii) Whether administrative instructions or a plea of estoppel could prevent levy and collection of tax otherwise due under the statute.
Issue (i): Whether selling agents of an agriculturist-principal who effected sales to themselves could be treated as dealers and assessed on such sales.
Analysis: The question was answered in the affirmative on the basis that such selling agents fell within the statutory concept of dealers in respect of the sales effected by them, including sales made by them to themselves.
Conclusion: The issue was decided against the assessee and in favour of the Revenue.
Issue (ii): Whether administrative instructions or a plea of estoppel could prevent levy and collection of tax otherwise due under the statute.
Analysis: Any governmental or departmental instructions could not override the statutory mandate. A plea of estoppel cannot defeat enforcement of a tax liability created by law.
Conclusion: The issue was decided against the assessee and in favour of the Revenue.
Final Conclusion: The tax demand was upheld and the appeal was dismissed with costs.
Ratio Decidendi: Where a statute imposes tax liability, administrative instructions cannot override it and estoppel cannot be invoked to defeat collection of tax lawfully due.
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